IRM Sect 21.7.13

March 26, 2018 | Author: joelvw | Category: Limited Liability Company, Sole Proprietorship, Internal Revenue Service, Tax Return (United States), Nonprofit Organization
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MANUAL TRANSMITTALDepartment of the Treasury Internal Revenue Service 21.7.13 OCTOBER 1, 2010 PURPOSE (1) This transmits revised IRM 21.7.13, Business Tax Returns and Non-Master File Accounts - Assigning Employer Identification Numbers (EINs), with an effective date of 10-01-2010. MATERIAL CHANGES (1) This IRM was revised to reflect the following changes: IRM Reference IRM 21.7.13.1 Material Change Removed reference to IRM 2.4.2.1 Security Command Codes for IDRS Security Personnel. IPU 100971 issued 06-23-2010 Added Bankruptcy Estate and renumbered remaining paragraphs. IPU 09088 issued 10-21-2010 Added instructions on when an EIN may be needed for another government agency and added disclosure procedures for parent or legal guardian of a minor child applicant. Updated note to show prefixes being reserved for future use by Modernized Internet Employer Identification Number. IPU 09088 issued 10-21-2009 Added new paragraph regarding phone calls from small businesses needing an EIN for U.S. Census Bureau purposes. IPU 100232 issued 02-12-2010 Added responsible party to table. IPU 100232 issued 02-12-2010 Added responsible party. IPU 100232 issued 02-12-2010 Added responsible party. Added reminder when working paper cases for an estate, trust or an entity with no filing requirements and added instructions on when to send paper cases to Files. 21.7.13 IRM 21.7.13.2.1 IRM 21.7.13.2.2(1) IRM 21.7.13.2.4(2) IRM 21.7.13.2.6(5) IRM 21.7.13.3.2.2(1) IRM 21.7.13.3.2.7.2(3) IRM 21.7.13.3.2.8(1) IRM 21.7.13.3.2.11(1) Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual Manual Transmittal Cont. (1) IRM Reference IRM 21.7.13.3.2.12 Material Change IPU 100232 issued 02-12-2010 Added three new paragraphs on how to request a Form SS-4 that was assigned prior to 1998. IPU 090888 issued 10-21-2009 Added new paragraph addressing where to find Form 5147, which contains EIN information on Control-D. IPU 100232 issued 02-12-2010 Added responsible party. IPU 090888 issued 10-21-2009 Provided clarity on when to release an EIN to a Third Party Designee who has lost or misplaced their client’s EIN. IPU issued 100232 - Added exception regarding Home Health Care Service Recipients. IPU issued 02-12-2010 - Added responsible party. Corrected a name and added another name of E-mail recipients for MOD IEIN incident reporting. Deleted “Pad of Paper” IPU issued 10-21-2009 - Added instructions on how to address an unauthorized third party when they have given incorrect information. Added another example on how to research CC NAMEE. Added a second bullet to reflect a shift of 50% ownership has occurred. Added Form 1040, Schedule H to example on how a household employer would report wages paid to a household employee. Revised sentence for clarity. Added note regarded an already existing corporation. IRM 21.7.13.3.2.12(3) IRM 21.7.13.3.2.12(5) IRM 21.7.13.3.3(2) IRM 21.7.13.3.4.1(1) IRM 21.7.13.3.4.1(2) IRM 21.7.13.3.4.1.2(6) IRM 21.7.13.3.5.2(2) IRM 21.7.13.3.5.4(1) IRM 21.7.13.4.2.1(1) IRM 21.7.13.4.3.4(1) IRM 21.7.13.5.1.4(3) IRM 21.7.13.5.2.2(4) IRM 21.7.13.5.2.4(1) Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.13 Manual Transmittal Cont. (2) IRM Reference IRM 21.7.13.3.5.6.1(4) Material Change IPU 100971 issued 06-23-2010 Removed sentence regarding address changes. IPU issued 02-12-2010 - Added month and year of establishment. IPU issued 06-11-2010 - Added “address change” to chart. IPU 090888 issued 10-21-2009 Added clarification on when to send Letter 147C for paper processing and provided further instructions on how to handle disclosure regarding previously assigned EINs. IPU 090888 issued 10-21-2009 Added paragraph to clarify sole proprietors located in Community Property states. IPU 101090 issued 07-19-2010 Added MFI O to Reason for Applying box. IPU 090888 issued 10-21-2009 - Changed “Telephone” to “Phone”. IPU issued 10-21-2009 Changed principal officer to responsible party. IPU 101090 issued 07-19-2010 Added MFI O to Reason for Applying box. IPU 090888 issued 10-21-2009 - Changed “Telephone” to “Phone”. IPU 101090 issued 07-19-2010 Added MFI O to Reason for Applying box. IPU 090888 issued 10-21-2009 - Changed “Telephone” to “Phone”. IPU 101090 issued 07-19-2010 Added MFI O to Reason for Applying Box. IPU 090888 issued 10-21-2009 - Changed “Telephone” to “Phone”. IRM 21.7.13.3.5.6.2(5) IRM 21.7.13.3.5.7 IRM 21.7.13.4.2.4(1) IRM 21.7.13.5.1.1(2) IRM 21.7.13.5.1.6(1) IRM 21.7.13.5.2.4(1) IRM 21.7.13.5.2.6(1) IRM 21.7.13.5.3.6(1) IRM 21.7.13.5.4.5(1) Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.13 Manual Transmittal Cont. (3) IRM Reference IRM 21.7.13.5.5.5(1) Material Change IPU 101090 issued 07-19-2010 Added MFI O to Reason for Applying box and added XREFTIN-TYPE instructions. IPU 100232 issued 02-12-2010 Removed exception regarding 944 Filing Requirement for Federal Government/Military. IPU 090888 issued 10-21-2009 Changed “Telephone” to “Phone”. IPU 100232 issued 02-12-2010 Removed exception regarding 944 Filing Requirement for Federal Government/Military. IPU 090888 issued 10-21-2009 Changed “Telephone” to “Phone”. IPU 101090 issued 07-19-2010 Added MFI O to Reason for Applying Box. IPU 090888 issued 10-21-2009 - Changed “Telephone” to “Phone”. IPU 101090 issued 07-19-2010 Added MFI O to Reason for Applying Box. IPU 090888 issued 10-21-2009 - Changed “Telephone” to “Phone”. IPU 100796 issued 05-17-2010 Added new subsection for the definition of a Bankruptcy Estate. IPU 100796 issued 05-17-2010 Added new subsection for Individual Authorized to Receive EINs: Bankruptcy Estate. IPU 100796 issued 05-17-2010 Added new subsection for Determining the Need for an EIN: Bankruptcy Estate. IPU 100796 issued 05-17-2010 Added new subsection for Research Before Assigning an EIN: Bankruptcy Estate. IPU 100796 issued 05-17-2010 Added new subsection for CC ESIGN Input: Bankruptcy Estate. IRM 21.7.13.5.5.5(2) IRM 21.7.13.5.6.7(1) IRM 21.7.13.5.7.6(1) IRM 21.7.13.5.8.6(1) IRM 21.7.13.5.9.1 IRM 21.7.13.5.9.2 IRM 21.7.13.5.9.3 IRM 21.7.13.5.9.4 IRM 21.7.13.5.9.5 Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.13 7.4 IRM 21. IPU 100232 issued 02-12-2010 Added new information on how to establish a second EIN for nongovernmental agencies.7.7.13.5.13.13.7.13.6.8.Added instructions on how to assign an EIN to a Fideicomiso (Philadelphia Campus Only). IPU issued 02-12-2010 .7.4(3) IRM 21.10.2.13(3) IRM 21.5.1 IRM 21.Added guidance on how to handle an address change received by phone.Manual Transmittal Cont. Added exception for address changes.12.3.13 .7.13.1(3) Material Change IPU 090888 issued 10-21-2009 Changed “Telephone” to “Phone”.13. IPU issued 10-21-2009 . IPU 100232 issued 02-12-2010 Added information regarding HHCSR entity types prohibited from using MOD IEIN to obtain an EIN. IPU 100971 issued 06-23-2010 Removed paragraph regarding source document needed for address change.7.7.7.1(2.13.13(6) IRM 21. IRM 21.6(1) IRM 21.2(1) Cat.5. IPU 090888 issued 10-21-2009 Added Sole Proprietor as an entity type that should not be deleted from IDRS unless the taxpayer states they did not apply for the EIN.7. Revised subsection to reflect that all requests for EIN cancellations are to be sent to BMF Entity.13(4) IRM 21.4(1) IRM 21.13.7.7.6.13. (4) IRM Reference IRM 21.6. Added “regardless of account activity” to closing an account.6. Updated abbreviation for floor.13.5. note) IRM 21.7. IPU 100923 issued 06-11-2010 .Added new note for non-governmental agencies requesting a second EIN to file employment taxes on behalf of HHCSRs. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.5.5.13. 13.4(1) IRM 21.7.13. Added exception for Amish applicants. IPU 100232 issued 02-12-2010 Removed exception regarding 944 Filing Requirement for Federal Government/Military.13. IPU 100232 issued 02-12-2010 Removed exception regarding 944 Filing Requirement for Federal Government/Military.13.7.S. Added exception for Amish applicants.7.3.3(3) IRM 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.4(3) IRM 21.20(1) IRM 21. IPU 100232 issued 02-12-2010 Added new information on responsible party.13.13. IRM 21.12.7.5. Territories.7.7.7.3.7.9.13.7.8 EFFECT ON OTHER DOCUMENTS This IRM supersedes IRM 21.7.7.5.8.2 Material Change Added Federated States of Micronesia and Marshall Islands as U.12.3.13.3. IPU 101090 issued 07-19-2010 Added MFI O.7.1.13 dated October 1. Added tanning bed services. (5) IRM Reference IRM 21. IPU 101090 issued 07-19-2010 Added new notices CP575I and CP575J and revised language on CP575E and CP575F.12.7.7.7.4 IRM 21.13.3.7.7. IPU 101090 issued 07-19-2010 Added XREF-TIN-TYPE 9.3(2) IRM 21.3.7.1.7.7.13 .9. AUDIENCE Wage & Investment.3.7. IPU 100900 issued 06-08-2010 Added new information regarding taxpayer has the option to file Form 944.3.13.Manual Transmittal Cont.16(2) IRM 21. Customer Accounts Services and Submission Processing Cat.7. 2009.10(2) IRM 21.3.13.7.12.2 IRM 21. No.7. 7. Looney Director.Manual Transmittal Cont. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.13 . (6) EFFECTIVE DATE (10-01-2010) Jane E. Accounts Management Wage & Investment Division Cat. . 7.7.2.11 21.2.13.3.2 Cat.7. Line 12) Foreign Entities .2 21.7.2 21.3 21.13.Incident Reporting 21.3.7.2. and 15) Taxpayer Identification Number (Form SS-4.13.2. Tax Return Qualified Intermediaries .Technical Difficulties with the Online Application Modernized Internet EIN .7.2.7.1 21.1.7.1 21.5 21.7. No.7.2.7.13. Line 11) Wages Paid Date (Form SS-4.7.7.13.3.13.3.4.13.3.13.2.7.13.13.4 Form SS-4 Signature Requirements Disposition of Form SS-4 and Supporting Documentation Form SS-4 Retention (Past and Present) and Requests for Copies of Form SS-4 21.4.13.7.7.13.1 21.13.13 Transmittal Assigning Employer Identification Numbers (EINs) IRM 21.7.7.13.7.7.S. Tax Return Foreign Entities/Persons Required to File a U.3.2.13.10 21. 70.13. Line 15) Lines (16 and 17) PRIN-CKBX.2.13.1 21.3.3 21.13.2.13.1 21.3. 14.3.7.2 21.2.2.4 21.4.6 21.7 21.7.13.7.7.3 21.13 Any line marked with a # is for Official Use Only .3.3.7.S. Line 7b or Line 9a) Business Operational Date (Form SS-4.2 Related IRMs EIN Assignment Overview When an EIN is Required When to Assign EINs Frivolous Forms SS-4 Methods by Which Taxpayers Can Apply for an EIN How an EIN is Assigned Invalid EIN Prefixes 69.4.6 21.1.7 21.3.3.7.3.7.13.2.2.7.3.7.2.3.1 21.7.Part 21 Customer Account Services Chapter 7 Business Tax Returns and Non-Master File Accounts Manual 21.3.7.13.3.7.13. and 79 Form SS-4 Data and Social Security Administration Form SS-4 Data and U.1 21.7.1 21.2.3 21.7.7.2.Definitions and Instructions Foreign Entities/Persons Not Required to File a U.2 21.7.7.13.13.13.3 21.5 21.1 Receiving EIN Requests 21.2.3.2.13.13.8 Questionable Trusts/Estates Disclosure to Third Parties Internet EIN Applications Modernized Internet EIN (Mod IEIN) Modernized Internet EIN .4 21.Requirement for a Second EIN # 21.General Information and Line Numbers Type of Entity and Employees (Form SS-4.2.2.2.Census Bureau Central Contractor Registration (CCR) IRS Employee Identification Requirements—Sec 3705(A) Form SS-4 .3. 13. 32186R (10-01-2010) Internal Revenue Manual 21.2.7.13 Table of ContentsTable of Contents 21.13.2.13.13. PRIN-REMARKS and PRIN-MDSE-SOLD-SERVICE Fiscal Year Month (Form SS-4.12 21.3.13. Lines 9a.13.S.7. 3.2 21.13.4.13.3.13.8 21.4.7.7.13.7.3.7.6.7.7.4.5.9 Post-Assignment EIN Disclosure Procedures for Sole Proprietors Post-Assignment EIN Disclosure Procedures for Other Entity Types Handling Non-EIN Related Calls from Taxpayers Taxpayer Advocate Service (TAS) Guidelines Processing an EIN Application Received by Mail Returning Original Documentation to Taxpayers Third Party Authorization for Faxed Applications Processing an Application Received by Fax Receiving EIN Applications by Mail Receiving EIN Applications by Fax Receiving EIN Applications From Field Compliance Bulk/Bank Assignment Requests Entities Qualifying for Bulk/Bank Assignments Batching Bulk/Bank Requests Assigning an EIN Block (CC BSIGN) Telephone Calls Related to Bank List Program Processing a Consolidated List Returned by an Institution/Authorized Representative 21.4.5.13.5.7.3.6.9.7.3.3.3.1 21.13 Any line marked with a # is for Official Use Only .3.7.7.13.13.6 Third Party Disclosure Requirements for Internet Applications EIN Toll-Free Telephone Service Before Taking Telephone Applications Identifying the Caller Taking an EIN Telephone Application IDRS Downtime and End of Year Procedures Handling EIN Related Calls from Taxpayers IRM 21. 32186R (10-01-2010) 21.13.8 21.3. NAMEB.5.6 21.13.13.3.5 21.7.2 21.7.2.3.2.7.2.7.3.9.2.7 21.2 21.3 21.7.3.3.13.13.5.7.4.13.3.5.4.13.7.4.13.7.7.7.2.7.4 21.13.1 21.1 21.7.13.13.2 21.2.13.3.13.13.13.4 21.9.3.13.13.1 21.3.5.7.5.7.3.13 Receiving EIN Applications and Questions by Telephone 21.2 21.7 21.Part 21 Customer Account Services Chapter 7 Business Tax Returns and Non-Master File Accounts 21.7.4 21.7.4 21.9.3.5 21. AND NAMES Research Using CC ENMOD (Taxpayer Information File) If an EIN is Found/Not Found Resolving Duplicate EINs Reactivating an EIN (TC 000) Taxpayer Claims He/She Did Not Request EIN Entity Classification Changes Requiring a New EIN Changes to Sole Proprietorships Changes to Corporations Internal Revenue Manual Cat.9.13.3 21.5.13.2 21.2 21.6.6 21.13.4.3.7.13.2 Determining Whether an Entity Needs an EIN Responding to Taxpayer Inquiries Researching Taxpayer Information Entering Search Criteria Research Using Command Codes (CC) NAMEI.5 21.4.13.6.5.13.13.13.7.7.7.4.5 21.13.7 21.7.7.4.3.1 21.13.3 21.4.1 21.3.2.13.3.4.7.3 21.3.4.1 21.3.13.3 Entity Classification and Ownership Changes 21.7.13.7.7.1 21.13.7.7.7.7. NAMEE.7.3.3.13.7.2 21.7. No. 1 21.13.2.7.7.7.7.13.7.7.7.5.5 21.13.5 21.1 21.3.7.4.1.1.13.4.5.5.7.13.7.7.7.2 21.5 21.1 Why Two EINs Are Assigned to a Single Member LLC for Certain Tax Periods Individuals Authorized to Receive EINs: LLC CC ESIGN Input: LLC Definition: Non-Profit/Exempt Individuals Authorized to Receive EINs: Non-Profit/Exempt Research Before Assigning an EIN: Non-Profit/Exempt Determining Tax Classification and Employment Code: Non-Profit/Exempt Internal Revenue Manual 21.7.3 21.5.13.5.2 21.2 21.2.6 21.13.3.4.7.3.13.2.2 21.5.4 21.13.13.5.13.7.7.13.4 21.7.7.5.7.4 21.5 21.3.13.13 Any line marked with a # is for Official Use Only EIN Assignment: Non-Profit/Exempt Cat.13.7.5.1.7.4.1 21.3.5.4 21.7.13.13.13.4.4 21.4 21.5 21.4.7.2.5.13.13.13.5.13.5 21.13.13 EINs Required for Business Purposes EIN Assignment: Sole Proprietorship Definition: Sole Proprietorship Individuals Authorized to Receive EINs: Sole Proprietorship Sole Proprietor Attempting to File as a Corporation Determining the Need for an EIN: Sole Proprietor Research Before Assigning EIN: Sole Proprietor CC ESIGN Input: Sole Proprietorship Definition: Corporation Individuals Authorized to Receive EINs: Corporation Determining the Need for an EIN: Corporation Research Before Assigning an EIN: Corporation Determining Filing Requirement: Corporation CC ESIGN Input: Corporations Definition: Partnership Individuals Authorized to Receive EINs: Partnerships Determining Filing Requirement: Partnership Determining the Need for an EIN: Partnerships Research Before Assigning an EIN: Partnership CC ESIGN Input: Partnerships Definition: LLC Determining Tax Classification and Filing Requirements: LLC LLC Filing as a Corporation LLC .5.7.3 21.13.13.2.13.13.5.13.5 21.5.7.5. No.5.7.7.5.5.3.1 Changes to Partnerships Disregarded Entities IRM 21.5.2.7.5.7.13.New Regulations Effective 1/1/2008 and 1/1/2009 Determining the Need for an EIN: Single-Member LLC Assigning EINs 21.5.5.4.4.13.4.4.7.6 21.13.13.13.3 21.3 21.2.13.7.5.5.5.3 21.1.1 21.5.3.5.2 21.7.3.5.5. 32186R (10-01-2010) .7.7.13.4 21.1.13.13.3.1 21.1 21.7.2 21.5.7.5.7.2.7.7.4 21.2 EIN Assignment: Corporation EIN Assignment: Partnership EIN Assignment: Limited Liability Company (LLC) 21.5.13.1.5.13.3 21.5.5.4.13.7.7.Part 21 Customer Account Services Chapter 7 Business Tax Returns and Non-Master File Accounts 21.5.6 21.5.5. 7.13.8 21.4 21.7.7.6 21.5 CC ESIGN Input: Non-Profit/Exempt Group Exemption Number: Non-profit/Exempt Definition: Estates Individuals Authorized to Receive EINs: Estates Determining the Need for an EIN: Estates Required Taxpayer Information: Estates 6/7 Million Series EINs: Estates Research Before Assigning an EIN: Estates CC ESIGN Input: Estates Additional Filing Information: Estates Definitions: Employee Plans Additional Information for Employee Plans Individuals Authorized to Receive EINs: Employee Plans Determining the Need for an EIN: Employee Plans Research Before Assigning an EIN: Employee Plans Additional Research for Pension Plans IRM 21.8 21.6.5.5.1 21.8.13.5.13. 32186R (10-01-2010) 21.6 21.4 21.1 21.7.13.7.13.7.5.7.13.13.5.6.7.7.13.7 21. No.7.7.6.13.7.8.7.7.13.5.5.6.7.3 21.2 21.7.13.7.13.4 21.13 EIN Assignment: Estate EIN Assignment: Employee Plans 21.13.5.7.7.7.13.8.5.5 21.1 21.5.5.7.9.2 21.5.9.1 21.9.5 21.5.13.7.6.8.13.5.10 EIN Assignment: Bankruptcy Estate Definition of a Bankruptcy Estate Individuals Authorized to Receive EINs: Bankruptcy Estate Determining the Need for an EIN: Bankruptcy Estates Research Before Assigning an EIN: Bankruptcy Estate CC ESIGN Input: Bankruptcy Estate EIN Assignment: REMIC Internal Revenue Manual Cat.1 21.9.7.6.7.5.6 21.13 Any line marked with a # is for Official Use Only .3 21.7.13.13.13.7.5.9 21.5.5.5.6.13.7 21.7.3.3 21.6 Additional Research for Financial Institutions: Employee Plans Master File Indicator and Filing Requirements: Plans Notice Information Code: Employee Plans CC ESIGN Input: Plans EIN Assignment: Trusts Definition: Trusts Individuals Authorized to Receive EINs: Trusts Determining the Need for an EIN: Trusts Questionable Trusts Research Before Assigning an EIN: Trusts Trusts Filing as an Estate CC ESIGN Input: Trusts Exception Name Controls : Trusts Mandatory Trust Abbreviations Primary Name: Trusts 21.9.5 21.3 21.13.5.13.8.5.2 21.7.6.5.2 21.7.5.5.7.7.13.Part 21 Customer Account Services Chapter 7 Business Tax Returns and Non-Master File Accounts 21.5.13.13.5.13.7.5.5.5.5.7.8.7.5.13.5.13.7.5.1 21.5.5.7.5 21.1 21.13.7.6.7.7.7.5.5.7.13.7.1 21.2 21.13.7.4 21.13.7.8.6.5.5.7.5.2 21.7.7.13.7.8.8.6 21.13.13.5.6.13.13.5.7.6.13.7.13.2 21.7.5. 13.7.5.12. Notices.13.2 21.13.13.13.11.7. Employment Codes.7.7. Correspondence.13.11 21.13.7.7.6.13.13.5.5.7.6.1 21. Grand Turk.11.13.5.11.13.10.7.13.7.7.2 21.7.4 21.5.10.3 21.12.2.7.12 21.7.2 21.7.3 21.4 21.1 21.13.3 21.2 Definition: REMIC Individuals Authorized to Receive EINs: REMIC Determining the Need for an EIN: REMIC Research Before Assigning an EIN: REMIC Form 1066 REMIC Tax Return CC ESIGN Input: REMIC Definitions .7.13.13.6 Individuals Authorized to Receive an EIN: UBOs and BTOs Determining the Need for an EIN: UBOs and BTOs Individuals Authorized to Receive an EIN: Other/Undetermined Entity Tax Classification Determination: Other/Undetermined Entity Research Before Assigning an EIN: Other/Undetermined Entity CC ESIGN Input: Other/Undetermined Entity Master File Indicator and Filing Requirement: Foreign Entities Commonwealth of the Northern Mariana Islands (CNMI) EIN Requests for Turks Island.13.7.14 21.5.13.10.10.1 21.2 21.5.5.7.13.7.5.4 21.13. No.1 21.7.7.7.3 21.6.7.11.13.6 21.7. and Letters 21.5.13.5.6.7.6.7.2.5.5.7. Filing Requirements.11.13.1 21.5 21.5 21.13.7.12. ESIGN Entries.5.13.13.13.13.5.7.13.13.UBO and BTO: IRM 21.13.6.5.5.6.1 State Mapping for Assigning EINs Cat.1 21.7.3 21.4 21.5.7.7 State Mapping.6.5.13.Part 21 Customer Account Services Chapter 7 Business Tax Returns and Non-Master File Accounts 21.5.5.5 21. 32186R (10-01-2010) Internal Revenue Manual 21.13 21.13.5.12.2 21.13.6.6.5.7.11.7.5.13.6 21.7.3 21. or Belize City EIN Assignment: Other/Undetermined Entity Types EIN Assignment: Foreign Entities (Philadelphia Campus Only) Household Employer (Fiscal) Agents and Home Health Care Service Recipients (Internal Revenue Code (IRC) Section 3504) Making EIN Account Changes (CC BNCHG/BRCHG) Accessing CC BNCHG Third Party Authorization for Account Changes Consolidating Duplicate EINs (CC BRCHG) Closing an EIN Account Changing EIN Account Information Changing an Address Authority for Changing Filing Requirements Changing an Employment Code Assigned in Error (Employment Code F) Deleting an Existing Employment Code Identifying EIN Account Information (Transaction Codes) Authority for Making Primary Name Line Changes 21.13.6.7.13.13.5.13.5.7.2 21.7.13 Any line marked with a # is for Official Use Only .1 21. Processing Times.7.13.10.13 EIN Assignment: UBOs and BTOs Determining Tax Classification and Filing Requirements: UBO and BTO Tax Classification: UBOs and BTOs Filing Requirements: UBOs and BTOs 21.5.10.5. Caicos.7.4 21.7. BNCHG.5.13.7. 13.3.1.6.7.7.3.6 21.7.3.7.13.7.7.7.13.13.3 21.13.13.7.5 21.13.13.7.2.7.3 21.7.7.7.7.7.6 CC ESIGN Input Screen 21.3 21.7.7.1 21.7.7.7.3.2 21.13.3.7.13.3.3.7.13.4 Continuation of Primary Name Input Sort Name Input Basic Information on the Sort Name Input Sort Name Input Field Requirements 21.7.13.13.7.5 21.1 21.7.3.7.3.7.7.13.7.6.7.3.7.7.3.2 IRM 21.2 21.3.3.1 21.7.7.6.7.13.7.2 21. No.7.7.7. and Zip Code Information Address Field Input 21.4 21.3.6.7.3.7.2.6.3.3.7.2.7.3.4 21.2.13. Major City Codes Input.8.2.13.13.13.7.7.3.3.3 21.3 21.13.13.7.7.13.13.13.7.13.6.1 21.3.7.2.7.7.7.3.7.7.3.8.3.3.3 Care of Name Input Foreign Street Address Field Mail Street or Foreign City/ZIP Field Mail City/State/ZIP or Foreign Country Field Basic Information on the Mail City/State/ZIP or Foreign Country Field Foreign Country Input Mail City/State/ZIP Input.7.13.1 21.8.3.13.3.2.7.7.2 21.2 21.4 21.13.2 21.Part 21 Customer Account Services Chapter 7 Business Tax Returns and Non-Master File Accounts 21.7.7.1 21.6.7.7.7.7.7.4.3 21.7.13.1.2.13.13.13 Forms SS-4 and Correspondence: Processing Timeframes and Batching Determining the Timeframe Start Date Processing Timeframes Correspondence Worked by Accounts Management EIN Teams Cases Forwarded to Submission Processing BMF Entity Receiving and Sorting Incoming Cases Rebatching Work Overview EIN Input Master File Indicator Input Location Code Input Application Case Identifier Input Name Field Input Name Control Input Primary Name Input Basic Information on Primary Name Input Primary Name Input Field Requirements Information on Names of Spanish Extraction 21.3.8 21.3.13.13.7.13.7.3.7.7.13.7.3.7.7.5 21.1.7.13 Any line marked with a # is for Official Use Only .6.1 21.4 21.13.2 21.7 21.7.3 21.8.3.7.7.2.13.7.4.13.6.5 21.7.1 Location Street Address Field Location City/State/ZIP Input Handling Domestic Mailing and Location Addresses Basic Information on Domestic Mailing and Location Addresses Guidelines for Inputting the Mailing or Location Street Address Address Changes on Documents PO Box Numbers Internal Revenue Manual Cat.7.7.13.6.7.2 21.7.3.7.8.7.1.3.7.1 21.7. 32186R (10-01-2010) Address Formatting Guidelines 21.7.7. 9.7.13.7.7.3.7.7.18 Notice Information Code Input Return Identity Code Input Return Identity Codes for Specific Notice and Master File Indicators Input Return Identity Tax Period Input Business Operational Date Input Wages Paid Date Input Duplicate Address Input Internal Revenue Manual 21.13.3.13.7.13.3.7.7.5 21.13 21.9.7.12 ESIGN Entity Input for Foreign Addresses Form 941 Filing Requirement Input Form 940 Filing Requirement Input Form 943 Filing Requirement Input Form 945 Filing Requirement Input Form 2290 Filing Requirement Input Form 1041 Filing Requirement Input Form 1065 Filing Requirement Input Form 3520 Filing Requirement Input Form 1120 Filing Requirement Input Form 720 Filing Requirement Input Form 730 Filing Requirement Input Form 11-C Filing Requirement Input CT-1 Filing Requirement Input Form 1066 Filing Requirement Input Form 1042 Filing Requirement Input Form 944 Filing Requirement Input Filing Requirements Input Fiscal Year Month Input Employment Code Input Miscellaneous Fields Input FTD Suppression Indicator Cross Reference (XREF) TIN Type Input SSN/ITIN/EIN Input Sole Proprietor SSN Input Non-resident Alien Input Railroad Retirement Board Number Input 21.11 21.12.8 21.3.13.7.17 21.3.5 21.10 21.13.13.7.3.7.7.7.1 21.3.9.9.13.3.9.13.7.7.14 21.13.7.13.13.7.7.7.7.8.5 21.7.7.16 21.9 21.9.7.3.3.9.3.7.7.3.3.8.2 21.13.13.13.7.12.3 Handling Incomplete Addresses IRM 21.7.12.12.13.13.7.7.7.3.7.3.7.7.7.9.13.1 21.13.7.7.7.7.14.3.3.7.7.7.9.13.13 21.1.7.3.7.3.7.10 21.13.3.1 21.7 21.13.3.7.7.7.13.14 21.13.7.7.13.13.3.3.7. No.7.13.9.7.12.13.4 21.3.7.6 21.7.8.7.7.3 21.13.7.8.8.7. 32186R (10-01-2010) .7.2 21.7.Part 21 Customer Account Services Chapter 7 Business Tax Returns and Non-Master File Accounts 21.13.3.3.6 21.3.7.9.12.7.13.7.9.2 21.13.13.7.3.3.3.12 21.7.7.7.3.7.7.7.4 21.2 21.13.9.13.9.9.13.15 21.7.3.15 21.3.3.16 21.13 Domestic Street Address Abbreviations Domestic Foreign Addresses APO/FPO State Codes Territories and Possessions State Codes 21.1 Cat.3.7.7.7.3.13.11 21.8.7.3 21.7.3.7.13 Any line marked with a # is for Official Use Only 21.3.4 21.9 21.3.3.3.7.9.13.13.7. 4.2.2.1.5.4.7.13. Line 9a) Reason for Applying Message Principal Business Activity Checkbox Input and Examples/Descriptions Principal Business Activity Remarks Input Principal Merchandise Sold/Service Input Prior EIN Economic Opportunity Act (EOA) Employers Employment Code W: Section 501 Organizations Employment Code F: Federal Government Agencies Employment Code G: State and Local Government Agencies Employment Code M: Maritime Industry Entities Employment Code I: Indian Tribal Entities Tax Form Descriptions and General Filing Requirements Form 940 (Employers Federal Unemployment Tax) Form 941 (Employers QUARTERLY Federal Tax) Form 943 (Agricultural Employers) Form 944 (Employer’s ANNUAL Federal Tax Return) Form 945 (Annual Withheld Income Tax) Form 720 (Quarterly Excise Tax) Form 2290 (Heavy Highway Vehicle Use Tax) Form 11-C (Occupational Tax and Registration on Wagering) Form 730 (Monthly Tax for Wagers) Form 1120 (Domestic Corporations) Form 1120-C (Cooperatives) Form 1120-SF (Settlement Funds) Form 1120-H (Homeowners Associations) Form 1120-IC-DISC (Interest Charge Domestic International Sales Corporations) Form 1120-F (Foreign Corporations) Form 1120-FSC (Foreign Sales Corporations) Form 1120L (Life Insurance Companies) Internal Revenue Manual Cat.5.7.7.6 21.5 21.7.2.13.3.1.8 21.7.29 21.Part 21 Customer Account Services Chapter 7 Business Tax Returns and Non-Master File Accounts 21.7.7.7.7.7.7.20 21.5.4 21.13 Type of Entity and Type of Entity Remarks (Form SS-4.13. 32186R (10-01-2010) BMF Employment Codes for Non-Profit/Exempt Entities Tax Form Descriptions and Filing Requirements 21.13.2.2.13.5.13.7.1 Number of Employees Input Reason Applied Input Phone Input Prior EIN Input Remarks Field Input Business Location Input IRM 21.7.7.4.3.7.1 21.7.7.7.7.4 21.5.7.3.13.7.7.7.13.7.7.5 21.1 21.7.5.24 21.7.3.7.13.2 21.7.7.13.7.25 21.7.7.1.3.3 21.4 21.5.7.7.7.7.5.13.7.3.13.13.2 21.7.9 21.1.7.7.7.7.7. No.27 21.7.7.1.13.13.5.7.3.26 21.13.13.13.6 21.13.13.7.13.3 21.13.3.7.5.21 21.13.3.7.1.2.7 21.13.7.7.7.7.13.1.5 21.13.5.7.7.2 21.4 21.7.2.7.5.3.13.13 Any line marked with a # is for Official Use Only .1 21.3.19 21.5.13.7.3 21.13.5 21.2 21.7.28 21.22 21.4.5.5.7.7.5.7.5.13.8 Tax Form and Filing Requirement Descriptions for Corporations 21.13.7.3.1.7.7.13.7.7.7.7.7.13.13.13.5.6 21.23 21.13.7.7.1.7.5.7.7.13.7.13.7.13.7.4.2.30 21.4.7.7 21. 13.13.6.13.2.13. 32186R (10-01-2010) Internal Revenue Manual 21.7.10 21.13 21.7.13.9 21.13.7.7.11 21.2.7.16 21.13.6.7.7 21.5 21.6.7.7.7.13.7.6.6.7.7.7.11 21.7.12 21.13.13.13.13.6.7.13-1 ESIGN Fields on IDRS Cat.2 21.6 21.13.7.6.7. No.7.7.13.6.5.7.7.12 21.13.7 21.6.8 21.7.18 21.7.7.13.6.20 21.13.6.13.7.7.10 21.7.7.7.7.7.19 21.7.6.7.9 21.13 Form 1120-PC (Property and Casualty Insurance Companies) Form 1120-POL (Political Organizations) Form 1120-RIC (Regulated Investment Companies) Form 1120-REIT (Real Estate Investment Trust) Form 1120S (S Corporations) BNCHG Filing Requirement Input 941 BNCHG Filing Requirement Input 940 BNCHG Filing Requirement Input 943 BNCHG Filing Requirement Input 945 BNCHG Filing Requirement Input 1041 BNCHG Filing Requirement Input 1065 BNCHG Filing Requirement Input 1120 BNCHG Filing Requirement Input 720 BNCHG Filing Requirement Input 730 BNCHG Filing Requirement Input 11-C BNCHG Filing Requirement Input CT-1 BNCHG Filing Requirement Input 1066 BNCHG Filing Requirement Input 1042 BNCHG Filing Requirement Input 5227 BNCHG Filing Requirement Input 990 BNCHG Filing Requirement Input 1120-C BNCHG Filing Requirement Input 990-T BNCHG Filing Requirement Input 990-PF BNCHG Filing Requirement Input 706GS(D) BNCHG Filing Requirement Input 706GS(T) BNCHG Filing Requirement Input BNCHG Filing Not Required Input Letters Sent to Taxpayers Computer-Generated Notices to Taxpayers Additional Information Sent to Taxpayers When an EIN is Assigned Glossary of IRS Abbreviations/Acronyms Exhibits 21.6.13 Any line marked with a # is for Official Use Only .5.13.13.7.13.7.5.7.7.6.7.7.6.7.13.7.6.7.6.7.7.7.6.2.5.2.13.17 21.7.7.13.7.8 21.6.7.7.7.5.13 21.3 21.2.7.13.9 21.14 21.7.7.21 21.13.2.13.7.1 21.7.7.7.7.7.15 21.7.4 21.7.13.7.14 21.6.Part 21 Customer Account Services Chapter 7 Business Tax Returns and Non-Master File Accounts 21.13.7.10 Form 1120-ND (Nuclear Decommissioning Funds) IRM 21.13.7.6 21.6.7.5.13.7.13. . 7.2.7.7.7.13. ) and information on frivolous Forms SS-4 ( IRM 21.3.13.5. then act accordingly.8.13.3.2.13.2.2. NAMEI.7.13. General Disclosure Guidelines IRM 21. Income Taxes/Information Returns IRM 25.5.13.2. IRS Processing Codes and Information • IRM 21.7.13. verify.) Estates (IRM 21.5.) • When to assign an EIN (See IRM 21. 21.7.5.5.13.7.13. and FINDE • Document 6209.2.5.36.13. Exempt Organization Account Numbers IRM 2.7.13.4.6.7. EPMF Account Numbers IRM 2. Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations Note: Information in this IRM takes precedence over other IRMs listed.) Partnerships (IRM 21.2 (10-01-2006) EIN Assignment Overview (1) This subsection contains a high-level overview of the Employer Identification Number (EIN) assignment process.4.5.2.1 .7.5.1.6. FINDS.18.12.4.7.5. Command Codes ESIGN and BSIGN IRM 21.1.13 page 1 (1) This IRM contains information and procedures used to research.2.) • How an EIN is assigned through the EIN Research and Assignment System (ERAS) (See IRM 21.) Corporations (IRM 21. Exception: If you have been trained in other programs and encounter a situation that you can address based on your other training.3.7.9) Internal Revenue Manual 21.) (1) Every business entity required to file a Federal Tax Return must have. and employees in Tax Exempt/Government Entities. BMF Account Numbers IRM 11.Assigning Employer Identification Numbers (EINs) 21. NAMEB.) Trusts (IRM 21.S. Included are references to the following: • • • • • • • • • IRM 3.) Bankruptcy Estate (IRM 21.) Limited Liability Companies (LLCs) (IRM 21. The primary users of this IRM are Wage and Investment employees in Accounts Management and Submission Processing Divisions.1.13. or be assigned an EIN.7.) Non-Profit/Exempt Organizations (which include government agencies) (IRM 21. Basic Principals of Community Property Law IRM 3.2.) • Form SS-4 Data and Social Security Administration (See IRM 21.60.2.7.8. The IRM is intended for use in assigning Employer Identification Numbers.4.7.3.7.) Plans (IRM 21. and assign Employer Identification Numbers (EINs).1 (04-04-2007) When an EIN is Required Sole Proprietorships (IRM 21.2.13. Command Codes NAMES.7. including: • When an EIN is required (See IRM 21.13. NAMEE.13.13.2.2.13.1 (10-01-2010) Related IRMs 21. Disclosure to Persons with a Material Interest IRM 3.7. Census Bureau (See IRM 21.13.7.13.) • Methods by which taxpayers can apply for an EIN (See IRM 21.5. No.7.7.13.7.8.) • How IRS works with the Centralized Contractors Registry on a Bulk TIN Matching Program (See IRM 21.) • Form SS-4 Data and U.5.13.7.3.7.3. 32186R (10-01-2010) Any line marked with a # is for Official Use Only 21.13.1.13. including: • • • • • • • • • Cat.2.2.2.1. Throughout the IRM there are references to other IRMs for handling specific EIN or entity issues.13. U. See IRM 21.7.5.2 .14) (2) In certain instances. See Publication 926. • To be used on any return.11. and a new EIN is required.13.13. Source Income of Foreign Persons.3).13. or is required to file excise.) Internal Revenue Manual Cat. • A taxpayer is a Form 1040. employment.7. even if the taxpayer is not an employer. tenant.13.13.7.S.14 for additional information on employer (fiscal) agents. • Employer (Fiscal) Agents under IRC 3504 (IRM 21.13.13.2. manager. paid to a non-resident alien Note: A withholding agent is an agent.5. Household Employer’s Tax Guide.7 Business Tax Returns and Non-Master File Accounts • Real Estate Mortgage Investment Conduits (REMICs) (IRM 21.5.page 2 21. Do not deny an EIN to a taxpayer based solely on the fact they have not formally established their entity with state or local agencies before obtaining their EIN.13.7. provided the new businesses have a different primary name.12) • Foreign Entities (IRM 21. to acquire professional licenses. 32186R (10-01-2010) Any line marked with a # is for Official Use Only 21.10) • Unincorporated Business Organization (UBO) and Business Trust Types of Organization (BTO) (IRM 21. for more information. • An individual indicates that an EIN is required for business purposes (for example.5. and does not have an office or place of business or paying agent in the United States. broker.7. or alcohol.7.S. (See IRM 21. is not required to obtain an EIN and does not have to file a return.5.7.4. for banking purposes or when required by another Government Agency. or. A withholding agent must not be confused with an employer (fiscal) agent. filer and has a Keogh plan.7.7.2. “other” types of organizations may request an EIN in order to open a bank account or to satisfy state or local law. or firearms returns (4) Any type of entity (except a sole proprietorship) is required to have a new EIN for each new business.2 (10-21-2009) When to Assign EINs (1) The Internal Revenue Service will assign an EIN when: • A new entity has been created. or other document.13.12 • • • • Investment clubs for dividend and interest reporting Bowling leagues for depositing dues Scholarship or memorial funds Disregarded entities (3) An EIN is required under the following circumstances: • Wages paid to one or more employees • Wages paid to household employees (if the wages meet or exceed the annual threshold amount). collect sales tax on retail sales. • The ownership of an entity has changed. Individual Income Tax Return.7. statement.13.5. or spouse and is required to file Form 1042. See IRM 21. tobacco.) • Other/Unidentified Entities (IRM 21. See IRM 21.7. other than wages. No.5.13. Annual Withholding Tax Return for U. 21.13) Exception: A foreign entity/person that does not have income effectively connected with the conduct of a trade or business.6. fiduciary. • A withholding agent is required to withhold taxes on income.2. Cat. applications that appear suspicious can be sent to the SCD as potential leads.” 3) Notate the EIN assigned. nonsensical string of characters and may contain profanity.13. if not done so previously. § 301. and relevant regulations. Reg. corporations. 21.2. Note: The Scheme Development Center (SDC) cannot act on a referral that does not lead to the commission of a refund crime. also input the SSN/ITIN of the parent or legal guardian in the Remarks field of CC ESIGN.7.13 page 3 Note: There is no legal age requirement for a taxpayer to be issued an EIN.1 (10-01-2008) Frivolous Forms SS-4 (1) Treas. and must set forth fully and clearly the requested data. destroy the application as classified waste. trusts.13. Caution: If multiple applications are received from the same taxpayer for LLCs. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. However.1 .7. Therefore. The form. and the applications are complete. management approval is required if an application will not be processed because it is deemed frivolous. this does not constitute a frivolous application. • The same person submits multiple applications and all contain similar nonsensical language. No. The parent or legal guardian of a minor child applying for an EIN is authorized to receive the EIN after performing normal disclosure procedures on the parent or legal guardian.7. 2) Mark or stamp it as a “copy. 1) Copy the Form SS-4. If the applications appear suspicious.2. Following are some of the common characteristics of frivolous applications: • The entity’s legal name is a long. accompanying instructions. 4) Notate that it is a potential lead. Assign the EINs in these cases. are not duplicates. follow the instructions in the note below. together with any supplementary statement. etc. must be prepared and filed in accordance with the form.Assigning Employer Identification Numbers (EINs) 21.2. Note: This list is not all inclusive. on Form SS-4. • The application is for a trust and lists government entities or well known corporations in any of the fields. • The application lists a government entity in any of the fields but the application is not for a government entity. (4) It is critical that a distinction be made between an application that is incomplete or flawed and one that is frivolous. Upon approval. (3) The IRS is not required to correspond with an applicant who has made a frivolous request for an EIN. and the entries do not contain nonsensical information. if the taxpayer is a minor. However. (2) Determining whether an application is frivolous can be subjective. the Social Security Number (SSN) of the parent or legal guardian is required.2.6109-1(d)(2) states that any person required to furnish an employer identification number must apply for one. Along with inputting the minor’s SSN/ ITIN in the correct cross reference field. 53 01. 56. 14. unless the taxpayer is applying over the Internet or through the Small Business Association (SBA). 81. • By mail (See IRM 21. 34. 52.13.3. 65 30. 54.6. 93. 48. 43. 85. 99 20. 92. 76. 27 Note: Prefixes 45.4 (10-01-2010) How an EIN is Assigned (1) The EIN Research and Assignment System (ERAS) is used to establish an EIN (account) for an entity.page 4 21.7. 46 and 47 were previously assigned from the Philadelphia office.3 (1) A taxpayer can apply for an EIN by any of the following methods: (10-01-2005) • Over the Internet (See IRM 21.2.13. 36. No.7. 51.3 Internal Revenue Manual Cat.2. 35.22. 02. 77. 95 80. 83. 73.7. 68. 59. 41. 44 94. 03.7.).7 Business Tax Returns and Non-Master File Accounts 21. 23. 62.4. 90 33. Campus Andover Atlanta Austin Brookhaven EIN Prefixes 10. 55. 58. or • By fax (See IRM 21.13.13. 57. The account is established using CC ESIGN (See IRM 2.13. See IRM 21. Refer to the table below for details.5. The first two digits (the EIN Prefix) are determined by the Campus of Record assigning the EIN.8).7. 82. 61 15.7. 16. 11 13. Cincinnati Fresno Kansas City Memphis Ogden Philadelphia Internet 21.4.7.26.3. 91.21. 12 60. Note: Records for Employee Plans are stored on both the BMF and the EPMF (Employee Plan Master File).) Methods by Which • Using the EIN Toll-Free Telephone Service (See IRM 21. 64. 37.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . 88. 39. 24 40. 71.) Taxpayers Can Apply for an EIN Note: Foreign applicants can call (215) 516-6999 (not a toll-free number). 06. They are now being reserved for future use by the Internet. 05. 38.3. 66. 63.13. 98.7.3.13.2. 72.2. and is stored on the Entity section of the Business Master File (BMF). 74. 04. 67 50. 25. 84. 86. 87. (2) The system assigns a nine-digit EIN in the format NN-NNNNNNN. 42. 32.13. 75.3.) 21.7. 13. (See IRM 21. Forms W-3 and Forms W-2.4 for an account merge to a new EIN. (2) For a short period of time in early 2002.7. • The entity subsequently hired employees and began filing 94X returns.7.7. These prefixes were issued by the Social Security Administration (SSA) between 1955 and 1986 for their internal use and SSA maintains historic files on these accounts.2. check to see if there are 94X filing requirements. (5) If you receive a request for verification of an EIN and the taxpayer’s EIN begins with prefix 69. explain that SSA cannot process Forms W-3 and Forms W-2 with this EIN. 21. and Non-Profit/Exempt Organizations under the Tax Equity and Fiscal Responsibility Act (TEFRA). (4) When these accounts are identified. Cat. (2) The IRS uploads pertinent data from Form SS-4 applications and the online EIN application for new businesses and organizational taxpayers and forwards the file of records to SSA electronically on a weekly basis. If so. Prepare Form 4442/e-4442 and forward to the appropriate BMF Entity Team. A 6/7 Million series EIN can be identified by the number 6 or 7 immediately following the dash (−). a new EIN must be assigned and the account merged to the new number. IRS inadvertently assigned EINs with prefix 69.5 .) Advise Entity to correspond with the taxpayer advising them of their new number. Social Security Administration (SSA) and the Census Bureau.Assigning Employer Identification Numbers (EINs) Campus Small Business Administration (SBA) 21.13.7. These taxpayers were assigned a new EIN with a valid prefix so that SSA could process their Annual Wage Reporting documents.2. (3) Some of these accounts still exist for one of the following reasons: • The account did not merge to the new number and those taxpayers continue to file 94X returns using the prefix 69 EIN.2. but wants to retain the prefix 69 EIN.5 (10-01-2006) Form SS-4 Data and Social Security Administration (1) Electronic SS-4 data began in 1998 with the interagency workgroup that consisted of the Internal Revenue Service (IRS).2. the Reporting Agent community. No. 70. (6) If you receive a call or correspondence from a taxpayer who has had his EIN merged from prefix 69 to a new valid prefix. 21. Estates. An extract was done to identify those taxpayers who had received these EINs and also had 94X filing requirements. advise the taxpayer they must receive a new EIN. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7. either by IRS personnel.13 EIN Prefixes 31 page 5 (3) 6/7 Million series EINs are reserved for Trusts. 70. and 79 (1) EINs with prefixes 69. Apologize to the taxpayer for the inconvenience this may have caused.13. • The taxpayer contacted IRS and had the prefix 69 EIN reinstated.1 (10-01-2007) Invalid EIN Prefixes 69.13.4. or by SSA. and 79 have never been valid IRS prefixes.7. 21.6 (10-21-2009) Form SS-4 Data and U.C 352a) and guidance from the Office of Management and Budget (OMB). and most current economic surveys.13.7. industry codes. Of particular importance. establish these taxpayers as sole proprietors and assign an EIN to them using our current procedures.13.7 Business Tax Returns and Non-Master File Accounts (3) SSA assigns a six-digit North American Industry Classification System (NAICS) code to the taxpayer based on a principal activity description and other information reported on the form. The industry code is a key data element on the BR.6 Internal Revenue Manual Cat. Census Bureau discontinued the collection of the Social Security Numbers from their customers when filing Electronic Export Information in the Automated Export System. (4) The BR is the Census Bureau’s master business list and contains basic economic information for the universe of businesses. The BR serves as the primary sampling frame for the Economic Census. You may receive phone calls from small businesses and individuals stating they need to apply for an EIN due to this reason. the U.page 6 21.7. Note: The Census Bureau developed an automated coding program that SSA uses to code approximately 75% of the records. statistical unit. (2) If a CCR registrant does not pass the name/TIN match. 21.7.S. (3) These NAICS codes are the primary source of industry information for all active single-location employer cases on the Census Bureau’s Business Register (BR). No. (2) The SSA provides Census with an EIN. IRS began a bulk name/TIN matching program with Central Contractor Registration (CCR).S.S. it identifies the set of statistical units that represents the target population. the NAICS codes from Form SS-4 are crucial to the Census Bureau’s economic programs. 21.Census Bureau (1) The Internal Revenue Code and its regulations authorize the Census Bureau to receive information from Form SS-4. Unless otherwise indicated from the taxpayer.2. those records not coded in an automated fashion are assigned NAICS codes by the SSA clerical coding staff.2. Evaluation and Statistics for SSA actuarial purposes. if the TIN is an EIN.2. SSA matches employees to employers to create ad hoc aggregate statistics by industry. business size. or for the IRS e-Services helpdesk. CCR is the central registration point for all federal government trading partners. a six-digit North American Industry Classification System (NAICS) code. geographic codes. (5) In addition. In this capacity. (5) Pursuant to the requirements of the Privacy Act of 1974 (5 U. geographic information. a program conducted every five years. and the IRS permits SSA to release the data directly to the Census Bureau. business birth reason codes. as defined by reference period.13. and other classification/status indicators. and other factors. an E-mail is sent to the registrant by CCR advising them of the failure and providing phone numbers for the Social Security Administration. (4) The information from the Form SS-4 file is used by the Office of Research.7 (10-01-2006) Central Contractor Registration (CCR) (1) In October 2005. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . if the TIN is an SSN. 1 (10-01-2005) IRS Employee Identification Requirements—Sec 3705(A) .7.13.13.3.) • Form SS-4. It can be obtained by: • Accessing the IRS Web Site at www.) • Guidelines for disclosing EINs to third-party representatives acting on behalf of a taxpayer (IRM 21.4.7.) Note: If the taxpayer is applying for an EIN using the toll-free telephone service at 1-800-829-4933 (See IRM 21.) • An online application. Therefore. telephone or fax must wait until the EIN posts to Master File.7. or the name/TIN match will fail.13.13 page 7 (3) In order to pass a name/TIN match. (2) During telephone. if you become aware that a taxpayer plans to become a government contractor or grant applicant and will be registering in CCR.13.13.3.1. or written contact with taxpayers. advise the taxpayer that the EIN can be used to make a payment or file a tax return. (See IRM 21.3. No.3.7.gov.13. a paper copy of the Form SS-4 is not required. the EIN must be posted to Master File.13.7.) • Procedures for receiving EIN applications: – By Internet (IRM 21. but will not be available for name/TIN matching or other electronic purposes for approximately two weeks.4. is used by taxpayers to apply for an EIN.7.). face-to-face.Assigning Employer Identification Numbers (EINs) 21.6.2 (10-01-2006) Form SS-4 .7.3 (10-01-2005) Receiving EIN Requests (1) This subsection describes: • Identification requirements to be followed by all IRS employees when communicating with taxpayers (IRM 21.13. via the Internet (See IRM 21.5.3.3. ) – By mail (IRM 21.13.13.) – By telephone (including how to answer taxpayer questions regarding the assignment of EINs) (IRM 21. unless the requestor is a third-party designee.7. 21.7.2 21.7.General Information and Line Numbers (1) Form SS-4.3.2.3. Application for Employer Identification Number . Cat.5. a taxpayer who plans to become a government contractor or grant applicant and applied for an EIN via the internet. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.13.3.1 ).3.irs. all IRS employees in field assistance.13.3.3. headquarters.) However. 21.3. Section 3705. or area offices are required to provide.7. or • Calling 1-800-TAX-FORM (800-829-3676) The taxpayer can complete and submit a paper form: • By mail (See IRM 21.3.13.7.7.7.7.13. and –By fax (IRM 21.6.) • By fax (See IRM 21. provides identification requirements for all IRS employees working tax-related matters.13.7.13.7.3. General Information and Line Numbers (IRM 21. at a minimum the following information: • Name • Unique badge identification (ID Card number) Note: This provides taxpayers with enough information to identify an IRS employee who has previously assisted with tax-related matters. (4) When answering an EIN-related call and/or taking a telephone application.7. and wishes to receive the EIN on behalf of the taxpayer.3.) (1) The Restructuring and Reform Act of 1998.3. 3. Lines 7b or 9a) for domestic entities. or provide the information as prompted by the assistor.3.Requirement for a Second EIN (See IRM 21.2. Entity Type • Corporation • Partnership • UBO/UBT/PTO/Business Trust.7.1.7.13. 13.7.2.1 (1) The information provided by the taxpayer on Lines 9a.7.2.7. Principal Remarks. Line 15) 21.13.) • Fiscal Year Month (FYM) (See IRM 21.4. member or owner (also known as responsible party).7. or • LLC Sole Proprietor 21. and Principal Merchandise sold.3.7.2.2 (02-12-2010) Taxpayer Identification Number (Form SS-4.2.) # # (4) See IRM 21.3.page 8 21.7.S.3.2. Tax Return (See IRM 21.7.3.2.7. 21. EIN.13. • The type of entity (Form SS-4. No. 14.7 for additional information.3.5.13.13. The SSN/ITIN of the owner Cat. and 15 is used (10-01-2007) to determine the correct employment tax filing requirements to assign. general partner.3.2.7.7.3.2. (See IRM 21.S. Tax Return (See IRM 21. See IRM 21.7.7.) • Qualified Intermediaries .1. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .6.13. 13.3. Caution: Foreign individuals are not required to have an ITIN in order to receive an EIN.2.) • Foreign Entities/Persons Required to File a U. This Type of Entity and information includes: Employees (Form SS-4. Line 9a) Lines 9a. ) Tax Identification Number (SSN. Definitions and Instructions (See IRM 21. 14.13. Line 13) • A checkbox response to indicate if a Form 944 filing requirement should be assigned ( Form SS-4.3.2.3.) Business Operational Date (BOD) (See IRM 21.3.13.) Wages Paid Date (WPD) (See IRM 21.13.2.13.3. or ITIN) (See IRM 21.7. (2) This subsection describes specific requirements for the following fields on the Form SS-4: • • • • • Type of Entity and Employees (See IRM 21. Line 14) • The first date wages or annuities were paid (Form SS-4. ) (3) Special handling is required for Forms SS-4 received from: • Foreign Entities.13.3.7.13.3.7.7.13.2. and 15) • The number of and type of employees (Form SS-4.2.13. The taxpayer can either complete a Form SS-4 in advance.7 Business Tax Returns and Non-Master File Accounts the taxpayer must provide all of the required information.13.) • Foreign Entities/Persons Not Required to File a U. Line 7b or Line 9a) (1) Use the information in the table below to determine the requirements for Taxpayer Identification Number ( Form SS-4.1 Internal Revenue Manual Requirement The SSN/ITIN or EIN of the principal officer.7.2.2.5 for additional entity-specific requirements. ) Principal Business Activity Checkbox. 3 . Line 11) (1) The Business Operational Date (BOD). owner or trustor of a domestic trust/estate entity type will not have an SSN or ITIN. and • The entity has employees and has indicated a wages paid date (line 15 of the Form SS-4) Cat. • Grantor.Assigning Employer Identification Numbers (EINs) Entity Type Estate Trust 21.5.13. owner or trustor of trust.3. • An infant is the decedent of an estate or grantor.13 Requirement page 9 The SSN/ITIN of the decedent The SSN/ITIN or EIN of the grantor. (2) The BOD must be prior to. or • The date the estate was legally funded (that is.7. (3) Use the information in the table below to validate the BOD provided by the taxpayer.7. the Wages Paid Date (WPD). The date of death of the decedent.3 (10-01-2009) Business Operational Date (Form SS-4.13.2.7. which is the date the entity began doing business.7. receivership or custodianship that has yet to receive their SSN. 21. The wages paid date must be after 1913 but no later than the current month and year plus one and must be in MMYYYY format. In these cases. secure the SSN/ITIN or EIN of the party responsible for physically filing the Form 1041 and input it onto CC ESIGN as the cross reference TIN.3. year). (2) There will be rare occasions where the grantor.13. • A BOD is not indicated. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. It is identified on line 11 of the Form SS-4 as “Date business started or acquired (month. • Estate is being established for a woman who used her husband’s SSN with an alpha character immediately after the last digit of his SSN. must be input onto CC ESIGN for every EIN that is assigned. If The entity is a trust The entity is an estate • Then the BOD should be The date the trust was funded.2. or trustor (also known as responsible party). day. owner. use the current date as the BOD. or the same as. No. owner or trustor may indicate Amish or Mennonite as the reason for not supplying an SSN or ITIN. guardianship. Following are some instances of when this may occur. or determine the appropriate BOD if one is not provided. The Wages Paid Date Exception: If the Wages Paid Date is later than the current date.” See IRM 21. when probate completed and assets flowed into the account). or Form 945).7.3. Form 941.13.7. and/or • A wages paid date is not indicated • A BOD is not indicated. (3) Use the information in the table below to validate the WPD provided by the taxpayer or to determine the appropriate WPD. and • The taxpayer is required to file Form 1042.page 10 21. No. Exception: If the taxpayer. but does not indicate employees on line 13. if one is not provided. 21. Form 944.3. Line 15) (1) The Wages Paid Date (WPD) is the date an entity began paying wages to its employees.3.7 Business Tax Returns and Non-Master File Accounts If • A BOD is not indicated • The entity does not have employees. Form 943. has input a Wages Paid Date on line 15.2. or Form 2290 Then the BOD should be The current date.2.” (2) A WPD is required for all entities that have employees and are required to file an employment/unemployment tax return ( Form 940.7. line 15 as “First date wages or annuities were paid or will be paid. assign Form 940 and Form 941 filing requirements. See IRM 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .4 (10-01-2007) Wages Paid Date (Form SS-4. Employees are indicated (Line 13 of Form SS-4) 21. A WPD is not indicated Use the BOD.3 for information on determining the BOD if one is not provided.2.13. other than a Trust. The current date. If No employees are indicated (line 13 of Form SS-4) And Then A WPD is not required.4 Internal Revenue Manual Cat. It is identified on Form SS-4. Form 730.13. 13.7. 21. • If the current date is between October 1 and December 31. The entity is a trust and a Wages Paid Date is indicated No employees are indicated 21. use January 1 of the next year as the WPD. for the entity types listed.” etc. No. SSA. Note: A WPD with no employees could indicate distribution on Trust and Pension Plan.6 for additional information on the use of this data. use October 1 as the WPD.5 and IRM 21.2. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.5 (10-01-2008) Lines (16 and 17) PRIN-CKBX.7.7. is captured by ERAS and sent to both the Social Security Administration and the Census Bureau.2. Do not establish employment filing requirements.2.13.7. or fax). use April 1 as the WPD. • If the current date is between April 1 and June 30. The table was developed by IRS.3.3. as detailed below. (2) Use the table below.13. All fields are required entries.Assigning Employer Identification Numbers (EINs) If Employees are indicated (line 13 of Form SS-4) And The WPD is indicated as “Not Yet.7. to the extent it is provided by the taxpayer. in all cases (telephone. use July 1 as the WPD.5 . See IRM 21. • If the current date is between July 1 and September 30. It is critical we capture the most accurate data possible.13.13 Then page 11 Use the first date of the next quarter from the current date as the WPD. Line 16 (PBA) Other (09) Other (09) Other (09) Line 16 Remarks Trust Admin Religious Org Payroll Serv Line 17 Trust Administration Religious Organization Payroll Service Entity Type Bankruptcy (Individual) Church Employer (Fiscal) Agent Cat. PRIN-REMARKS and PRIN-MDSE-SOLDSERVICE (1) The information entered on CC ESIGN from Form SS-4 lines 16 and 17. paper.2.” “Unknown. and Census in an effort to improve the quality of data we receive and forward to these agencies. to populate Lines 16 and 17. Do not ask these entities for this information. • If the current date is between January 1 and March 31. (5). (7). 32186R (10-01-2010) Any line marked with a # is for Official Use Only . Note: The information will not be visible on the ESIGN screen. or mail.2. 21. line 16.3. the word “Construction” will populate this field. (5) ERAS automatically populates the Principal Remarks (PRIN-REMARKS) field with the principal activity that corresponds with the checkbox number. enter “01”. fax.7. No. enter “09” (Other). If no box is checked. Note: See IRM 21. Example: If the box for “Construction” is checked.5 Internal Revenue Manual Cat.page 12 21.27 for a complete list of Principal Business Activity Codes. Household Employer Plan Administrator Political Organization REIT (Real Estate Investment Trust) REMIC (Real Estate Mortgage Investment Conduit) RIC (Regulated Investment Company) Settlement Fund Trust (All Types) Fin & Ins (06) REMIC Fin & Ins (06) RIC Fin & Ins (06) Fin & Ins (06) Settlement Fund Trust Administration (3) For all other entity types. The fields are populated during ERAS daily processing.3. (6). follow the instructions in paragraphs (4). (4) Populate the Principal Checkbox (PRIN-CKBX) field with the two-digit Principal Activity Code as indicated by the taxpayer on Form SS-4. Using the same example in paragraph 4.7.7. and (8) whether the application is received via phone.13.13.7 Business Tax Returns and Non-Master File Accounts Entity Type Employer Plan (All Types) Escrow Estate FNMA (Fannie Mae) GNMA (Ginnie Mae) Line 16 (PBA) Fin & Ins (06) (Finance & Insurance) Real Estate (02) Fin & Ins (06) Fin & Ins (06) Fin & Ins (06) Real Estate (02) Other (09) Fin & Ins (06) Other (09) Fin & Ins (06) Pol Org Household Emp Line 16 Remarks Line 17 Employer Plan Escrow Company Estate Administration FNMA GNMA Homeowners Association Household Employer Plan Administration Political Organization REIT Homeowners/Condo Assoc. line 17 is blank and the taxpayer has checked the “Other” box on line 16. Line 12) (3) An FYM is required for all entities that are liable for an income tax return (Form 1120.2 for details). and • A FYM is not indicated • • Then Change the FYM to 12. paper. If blank.Assigning Employer Identification Numbers (EINs) 21. § 1. enter “NA” or “N/A” in the Principal Merchandise Sold field. ERAS will re-enter the Principal Remarks. the word “Construction” will populate this field. you must enter the remarks supplied by the taxpayer in the ESIGN Principal Remarks field.m.m.7.3. If • The entity is a Form 2553 filer. an S-Corp.3.” SS-4.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. If the taxpayer does not specify.2.13. line 16. (4) Use the information in the table below to validate the FYM provided by the taxpayer or determine the appropriate FYM. If a call.7 (10-02-2009) Foreign Entities Definitions and Instructions (1) Applications from foreign entities are assigned EIN prefix 98 and are only processed by the Philadelphia International Unit. • Forward paper and fax Form SS-4 applications to Philadelphia for processing via fax (215) 516-1040. 21. to 11:00 p. (8) If Form SS-4. as required by the Tax Reform Act of 1986. (7) Populate the Principal Merchandise Sold (PRIN-MDSE-SOLD-SERVICE) field with the information provided by the taxpayer on Form SS-4. No.2. Use the month preceding the BOD ( Form SS-4. • • 21. if one is not provided. line 17.2.674(c) Input FYM 12. line 11) The trust FYM must be 12. or fax is received in a location other than Philadelphia: • Provide the caller with the phone and/or fax number of the Philadelphia International Unit and hours of operation: (215) 516-6999 (not a toll-free number) 6:00 a. enter “NA” or “N/A”. unless the taxpayer cites IRC § 674(c) or Treas.3. is marked “Other”.7.7 .7.7. Form 1065. a Form 1120S filer or a Personal Service Corporation and • The FYM is not provided or is other than 12 The entity : • Is a trust and • Is exempt from having to use a FYM of 12 (See IRM 3.13. or Form 1041). Using the example in paragraph 4. (Eastern Time) Monday through Friday.6 (1) The Fiscal Year Month (FYM) is a two-digit code (01 through 12) indicating the (10-01-2006) month in which the fiscal year of the entity ends. Cat.13. and • Does not indicate a FYM • The entity is a partnership. and Inform the taxpayer by letter that the date has been changed to December 31. Fiscal Year Month (Form (2) The FYM is identified on Form SS-4 as “Closing month of accounting year.13 page 13 (6) If Form SS-4. Reg. in the case of a partnership.S. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . The term “domestic trust” means a trust in which a court within the United States is able to exercise primary supervision over the administration of the trust and one or more U. means a corporation or partnership which is not domestic.” when applied to a corporation or partnership. whether the entity is domestic or foreign: Entity IRC § 7701 Definition The term “domestic. from sources outside the United States which is not effectively connected with the conduct of a trade or business within the U. 21.7 Business Tax Returns and Non-Master File Accounts (2) The table below provides legal definitions of both domestic and foreign entities. the Secretary provides otherwise by regulations. These definitions may be useful when trying to determine.13.7. The term “foreign”. on a phone call. Any estate other than a “foreign” estate..3. The term “foreign trust” means any trust other than a trust described above. Domestic Corporation or Partnership Foreign Corporation or Partnership Domestic Trust Foreign Trust Domestic Estate Foreign Estate (3) Use the table below when processing Forms SS-4 received by mail or fax to determine whether an entity is “foreign”.7 Internal Revenue Manual Cat.S. persons have the authority to control all substantial decisions of the trust. when applied to a corporation or partnership. The term “foreign estate” means an estate the income of which. subtitle A.2. and therefore will be assigned EIN Prefix 98 by the Philadelphia campus: If A corporation indicates on Line 9b that it was incorporated in a foreign country Then Assign EIN Prefix 98. No.page 14 21. means created or organized in the United States or under the law of the United States or of any State unless. is not includible in gross income under Chapter 26. 3. Assign a regular series EIN.S.3.S. or Certain U. are not required to obtain Not Required to File a an EIN. Fax the application to the Philadelphia campus for further review and assignment of the EIN. a foreign entity may need an EIN to comply with IRS withU.7. None of the foreign indicators listed above are present and the only address on the Form SS-4 is foreign 21.13. Branches for United States Tax Withholding) • W-8EXP (Certificate of Foreign Government or Other Foreign Form Organization for United States Tax Withholding) • W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding) An entity checks the box on Line 10 for “Compliance with IRS withholding regulations” • None of the foreign indicators listed above are present.14411(e)(4)(viii) • 897(i) Election • Form 1120-F • Form 5471 (Information Return of U.2. and do not have an office or place of business Foreign Entities/Persons or fiscal agent or paying agent in the United States. Tax Return holding regulations. or to claim tax treaty benefits. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. Persons With Respect To Certain Foreign Corporations) • W-8IMY (Certificate of Foreign Intermediary.13. and • The location address is domestic. In this case. page 15 Assign Prefix 98. and • The mailing address is foreign 21.7.Assigning Employer Identification Numbers (EINs) If There is language anywhere on Form SS-4 such as: • Tax treaty • Foreign entity • Treas.2.7.2. Regardless.3.7.S.13 Then Assign Prefix 98. the taxpayer should complete Form SS-4 as shown below: Cat.2. Note: A foreign individual may be listed as the responsible party for a domestic entity and may not have a valid ITIN. Foreign FlowThrough Entity. avoid withholding on portfolio assets. assign a regular series EIN in this situation. § 1. See IRM 21.1 (1) Foreign entities/persons that do not have income effectively connected with the (10-01-2009) conduct of a trade or business.7. Reg. However. No.1 .13.7.7. (4) If the application is received over the phone. but instead use the EIN it was first issued on all U.21. responsible party.1441-1 (e) (4) (vii). For Tax Treaty Purposes Only. Reg.1. or other documents and their related instructions. 2000-35. Treas. a corporation.Who Should Apply. § 301. tax returns.page 16 21. ask for the caller’s name. executor. to file a U.4. for additional information. nonprofit associations. No. Reg. Failure to respond to the IRS letter may result in a procedural assessment of tax by IRS against the foreign entity. SSN/ ITIN.7 Business Tax Returns and Non-Master File Accounts 1.1445 and Rev. a joint-stock company. assignee for the benefit of creditors. whether U. a partnership. (2) Establish these entities on the “O” file. SS-4. Reg. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . that are required (02-12-2010) under Treas. tax Foreign Entities/Persons return. estates. 2.1.3. or a syndicate.2. administrator.2. who is an employer or who is engaged in a trade or business as a sole proprietor should use an employer identification number as required by returns. principal officer. trustee in bankruptcy.S.6109-1(a)(1)(ii)(D) provides that “an individual.2 Internal Revenue Manual Cat. etc. or foreign. joint venture. an association.7. the taxpayer should check the other box and specify on the line one of the following conditions: For W-8BEN Purposes Only. If the caller does not have an SSN/ITIN (and therefore cannot be authenticated using CC INOLE). the foreign entity/individual should respond to the letter immediately by stating that it has no requirement to file any U.S. the taxpayer should write “N/A” in the block asking for an ITIN or SSN unless the taxpayer has an SSN or ITIN. See IRM 11. the foreign entity should not apply for a new EIN. On Line 10. and similar non-individual persons) that is required to furnish a taxpayer identifying number must use an employer identification number”. Reg. partnerships. Assign the appropriate filing requirements to the entity. foreign corporations. has a valid ITIN or not. and position with the entity.263. Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e). tax return.S. The term also includes a guardian. are not required to provide an ITIN for the responsible party (on Form Required to File a U. See IRM 3.1443 . When completing Line 7b of Form SS-4. due to procedural changes/requireTax Return ments for issuance of an ITIN. statements.S. The taxpayer should enter “N/A” on Lines 11 through 17 of Form SS-4. 3.13. ITINs . receiver. or Form 5471.7. as long as their position with the entity authorizes them to receive it.” Note: IRC § 7701(a)(1) defines the term “person” to include an individual. (2) Treas. conservator. a trust or estate. but an EIN is required (paragraph 2). Proc.. or any person acting in a fiduciary capacity. or other unincorporated organization or group.13. pool. the new EIN will still be disclosed to the caller. date of birth.3.2. Treas.4. § 301.6109-1(a)(1)(ii)(C) provides that “any person other than an individual (such as corporations. tax return. tax returns filed thereafter. (3) Since an ITIN is not required (paragraph 1). partner.S.2 (1) Foreign individuals. trusts. trustee. Line 7b) in order to obtain an EIN.7. committee. group.S.7. 21. 21.3. 1. an EIN will be assigned to the entity whether the sole proprietor. partnerships etc. (3) If the foreign entities/individuals above receive a letter from the IRS soliciting the filing of a U. grantor. Note: If the foreign entity later becomes liable to file a U.S. § 1. 13 page 17 Note: A foreign individual.7. assign the entity a second EIN per normal procedures.3.2. 1042-S. date of birth. To apply for QI status. See IRM 11. an eligible entity must submit an application in accordance with section 3 of Rev. Proc.2. (4) If the application is received over the phone. ask for the caller’s name.Requirement for a Second EIN (1) A “Qualified Intermediary” (QI) is an eligible person that enters into a QI Agreement with the IRS pursuant to Rev. If the caller does not have an SSN/ITIN (and therefore cannot be authenticated using CC INOLE). if an ITIN is not listed. 21. Generally. 2000-12.7. as long as their position with the entity authorizes them to receive it.13. and 1096 filed with the IRS as a QI.7. (3) Applications for QI-EINs are not processed by Accounts Management. 945. No. who has previously been assigned an ITIN. Proc. 1099. and that acts as a QI under such Agreement. is required to furnish the ITIN at the time of application for the employer identification number.2.3.2.3.8 (02-12-2010) Questionable Trusts/Estates (1) A taxpayer may be participating in a Questionable Refund Program Scheme if the application meets more than one of the following criteria: # # # # # # # # # # # # # Cat.8 . and must be used on Forms 1042. 2000-12. a QI may need an additional EIN when it is acting in a non-QI capacity. 1042-T. (2) A QI-EIN is a special Employer Identification Number assigned by the IRS to a QI. The QI-EIN must be used on every Form W-8IMY provided by the QI to the withholding agent from which it receives payments as a QI. but requires another one for non-QI business activities.3.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. 21.B. for practical purposes. SSN/ ITIN. the QI agrees to assume certain documentation and withholding responsibilities in exchange for simplified information reporting for its foreign account holders and the ability not to disclose proprietary account holder information to a withholding agent that may be a competitor. However. Therefore.Assigning Employer Identification Numbers (EINs) 21.4. Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e). 2000-1 C. 387.13. the new EIN will still be disclosed to the caller.13. If an entity has a QI-EIN.3 (01-09-2008) Qualified Intermediaries . the EIN will still be assigned. and position with the entity. A specialized group in LMSB processes the Form SS-4 and required accompanying # # (4) A QI-EIN may be used only when the QI is acting in its capacity as a QI.7. under the QI Agreement. taverns or liquor Tax and Trade Bureau (TTB) stores • A brewer or distiller 8002 Federal Office Building • Tobacco 550 Main Street • Importers or wholesalers of Cincinnati.3.7.10 (10-01-2009) Form SS-4 Signature Requirements 21. # For an entity other than an estate or trust with filing requirements With one of the following Third Party authorization documents attached: • Form 2848.7. Do not correspond for a signature.11 (10-01-2010) Disposition of Form SS-4 and Supporting Documentation Send the completed paper Form For a business indicating the EIN is for: SS-4 to: • Bars.13. Alcohol.3.3. or • An entity with no filing requirements Send the completed paper Form SS-4 to Files. heavy weapons.3.2. unless one is required for third party disclosure regulations.9 Internal Revenue Manual Cat.7.13. If a Form SS-4 is received Then 21.9 (10-01-2005) 21.page 18 21.2. 2001-1 CB 845) was implemented for Form SS-4. No. Tax Information Authorization 21.7. etc. OH 45202 Reminder: The only paper Forms imported perfumes SS-4 that will be • Registrants under the National Firearms Act forwarded are those that are worked in Cincinnati (machine guns. then send the Form 2848 or Form 8821 to the appropriate CAF unit using the following link: Where to File (Form 2848).3 for third party disclosure information. See IRM 21.13.7 Business Tax Returns and Non-Master File Accounts # # # (1) A signature waiver ( Notice 2000-19.2. or • A trust. and Firearms (ATF) For: • An estate. Tobacco. “X” out the entire form and dispose of it as classified waste. Power of Attorney/Declaration of Representative.13. Assign the EIN. “X” out the entire form and dispose of it as classified waste. Exception: If the authorization document is for Form SS-4 only.).7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .3. Reminder: The only paper Forms SS-4 that will be forwarded are those that are worked in Cincinnati or Phildelphia under the mail or fax program time codes.2. or • Form 8821. or or Philadelphia under • Any taxpayer referred to the the mail or fax program IRS by the Bureau of time codes. (1) Use the information in the table below to determine the appropriate action to take after processing the EIN request.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. and entities with no filing requirements (See IRM 21. SSA maintained these records and IRS employees could request a copy of a specific form. and the actual form was no longer sent.7. SSA only maintains Forms SS-4 received from IRS through 1998. • Applications received via telephone calls to the IRS toll-free number do not require the taxpayer to submit a paper Form SS-4. and posted to Master File.3. 21. attached EIN in Part 2 of Form 2678 and then send the Form 2678 to the appropriate campus using the following link: Where to File Your Taxes (Form 2678).3.11) for the following reasons: • All contact information from the form is transcribed.13. principal officer. In 2001.7.7.12 (02-12-2010) Form SS-4 Retention (Past and Present) and Requests for Copies of Form SS-4 (1) Prior to 2001.13. It can take up to three weeks for you to receive a response. trustor.12 . grantor etc. Forms SS-4 (for entities with employees) were sent to the Social Security Administration (SSA) after IRS assigned the EIN.2. Cat.3. IRS began sending weekly electronic transmissions of Form SS-4 data to SSA.2. input newly assigned pointment of Agent. they will mail it back to the requestor.13 Then page 19 With Form 2678.13.Assigning Employer Identification Numbers (EINs) If a Form SS-4 is received 21. • Approximately 70 percent of all EIN applications are submitted through the internet.2. SSA should not be contacted for Forms SS-4 processed after 1998. including the SSN/ITIN/ EIN of the responsible party. Therefore. No. general partner.Assign an EIN. trusts. No paper is generated in this process and the EINs post to Master File without human intervention.7. Note: SSA still maintains Forms SS-4 for years 1938 through 1998. (5) The only records IRS maintains are those submitted by mail or fax for estates. Employer Ap. generally for compliance purposes. # # # # # # # # # # # # (4) If SSA has the requested information. or have the taxpayer contact IRS for the EIN. advise the designee to contact the taxpayer for the information. and the addresses and/or phone numbers can match when: 1) You determine that the Third Party Designee is the spouse of a sole proprietor.7. The designee’s authority terminates at the time the EIN is assigned and released to the designee. you must obtain the taxpayer’s address information in order to process the application and assign the EIN. Tax Information Authorization • A copy of the Form SS-4 with the Third Party Designee section completed and signed by the taxpayer.7 Business Tax Returns and Non-Master File Accounts Note: The retention period for Forms SS-4 sent to Files in brown folders (Document 6982) is one year after IDRS input. 2) The new entity is a Home Health Care Service Recipient (HHCSR) and the Household Employer (Fiscal) Agent is the Third Party Designee applying for an EIN on behalf the HHCSR. which generate with every EIN assignment (paper. See IRM 21. an employee of the new entity. Exception: The note above will be disregarded. No. authenticate the taxpayer making the authorization. Likewise. the Third Party Designee is authorized to receive the entity’s EIN and answer questions about the completion of the Form SS-4. Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).page 20 21. The taxpayer must be a person whose position with the entity authorizes him to act on behalf of the entity.14 for important additional information on this issue. if the location or mailing address on Form SS-4 (lines 4 or 5) matches the Third Party Designee’s address.3 Internal Revenue Manual Cat. If the EIN has 21.5. (2) When the Third Party Designee section is completed. Ask for the taxpayer’s complete name.3.13.3 (10-21-2009) Disclosure to Third Parties (1) Before releasing EIN information to representatives acting on behalf of the taxpayer. he/she can still fax in the Form SS-4 (with the Third Party Designee section completed and signed by the taxpayer) and receive the EIN. fax.7. • If a designee contacts IRS at a later date. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . always verify that one of the following valid documents either accompanies the Form SS-4 or has been faxed to your attention: • Form 2848. and the EIN has posted to Master File. the taxpayer’s phone number must not match the third party’s. 21.7. Power of Attorney/Declaration of Representative • Form 8821. all Forms 5147. the third party is duly authorized to obtain the EIN via the signed Form SS-4. Before disclosing this information.3. (See exceptions below. and the Form SS-4 is signed by the taxpayer. or the third party’s office is in the same building as the taxpayer. Note: Taxpayers can give IRS verbal authority to disclose an EIN to a third party. and date of birth and verify using CC INOLES or CC NAMES.) The authority granted to a Third Party Designee does not extend to receiving mail on behalf of the taxpayer. (6) While only a limited number of paper Form SS-4 applications are retained.13.13. • If the designee states they lost or misplaced the EIN. phone and internet) are retained on Control-D. and states that they never received the EIN. Note: When assigning an EIN. and in any of these cases. ) • Modernized Internet EIN .4.3.1.13.2. Reminder: Input the newly assigned EIN on Form 2848 or 8821 before sending the form to the CAF unit. (6) The EIN Assignment procedure for a specific entity type contains more information on individuals authorized to receive EINs for that entity. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7. send the 2848 or 8821 to the CAF unit for processing.7. Doing so will not allow an LLC suffix to be added to the primary name line. Form 8821 etc. 2007.3. similar to the popular tax preparation products on the market. 21.4.) Internet EIN Applications • Modernized Internet EIN .2. This will allow an LLC suffix to be entered and the appropriate filing requirement(s) to be established.7. (5) If a Form 2848 or Form 8821 is attached to Form SS-4 indicating forms besides SS-4.) indicates that it is for Form SS-4 only. See IRM 21. Advise any callers reporting this as a problem to select “Limited Liability Company” as the type of entity they are establishing. (4) When establishing the EIN.7.5.1 .4.Incident Reporting (IRM 21. The EIN will be assigned but will not be disclosed to the third party.13.1.13 page 21 not posted to Master File.4. Following are some of the changes and benefits of the new online application: • Mod IEIN is a completely redesigned application in a question and answer format.Technical difficulties with the application (IRM 21.3. Modernized Internet EIN (Mod IEIN) replaced the online Form SS-4 application.1.13.3.13.7. • Fax or mail in a completed Form SS-4. do not enter the third party’s address or phone number if the authorization document ( Form 2848. Cat. A CP 575 notice will be issued to the taxpayer within two weeks.7.) 21.1 (02-12-2010) Modernized Internet EIN (Mod IEIN) (1) On September 17.13.4. Taxpayers and authorized third party designees begin by choosing the type of entity they are applying for and then only answer questions applicable to that entity.1.3. advise the third party that he/she has the following options: • Apply for the EIN over the phone. No. • Apply online.13. including: (10-01-2008) • Modernized Internet EIN (Mod IEIN) (IRM 21. Note: Multi-member limited liability companies must not select “Partnership” as the type of entity they are establishing.3. (3) If a third party is requesting an EIN and does not want to wait for authorization procedures.4.3.7.13. he/she can still fax in the Form SS-4 (with the Third Party Designee section completed and signed by the taxpayer) and receive the EIN.7.7.Assigning Employer Identification Numbers (EINs) 21.) • Third party disclosure requirements for internet applications (IRM 21.13.4 (1) This subsection contains information on EIN internet applications. Exception: Do not instruct Home Health Care Service Recipients (HHCSRs) to apply for an EIN through Mod IEIN. No. but the EIN is not displayed at the end of the session. Territories. • Real time validations include name and TIN match. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . CC ESIGN generates the EIN in the same manner as a live assistor. • Because the EIN is being assigned in real time. These accounts must be established via phone or paper applications. They receive the EIN only. See IRM 21. Note: Taxpayers who opt to receive their CP 575 online will not receive a notice in the mail. • Taxpayers have the option to view. • Mod IEIN can be used by all entities as long as the responsible party has a valid TIN.1 Internal Revenue Manual Cat. • Help topics and keywords provide embedded help so that separate instructions are not required.S.7 Business Tax Returns and Non-Master File Accounts • Unauthorized third parties can submit an application for a taxpayer.13.13.4.7.3. and print their CP 575 at the end of the session. # # # # # # # # # # # # # # # # # # # # # # 21.7. and other front-end checks to ensure that only those applicants who pass validation receive an EIN during the online session. it is available for research on CC ENMOD immediately.14 on how to properly assign an EIN to a HHCSR. search for an existing EIN. and the entity’s principal location is in the United States or U. Third party designees do not receive this option. The unauthorized third party is advised that the EIN confirmation notice (CP 575) will be mailed to the taxpayer.page 22 21. When the taxpayer finishes the application and presses the submit button. • Mod IEIN populates CC ESIGN with the taxpayer’s information. save.5. 1 . No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.13.7.4.3.Assigning Employer Identification Numbers (EINs) 21.13 page 23 # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # Cat.7. what was it? • Follow normal procedures for escalating potential internet EIN problems through your management chain.13. in the event a call is received from a taxpayer stating he/she 21. or 112) which is notated as “Internal Use Only” They are also provided with a link and advised that if the problem continues. and if so.1. to report it by accessing the link.1 (10-01-2009) Modernized Internet EIN . and the taxpayer indicates he/she received the Technical Difficulties page in the Mod IEIN application. An example of a disclosure of PII would be one taxpayer (Taxpayer A) entering his name and SSN into the application but another taxpayer’s name and SSN (Taxpayer B) being displayed to the taxpayer. If you have the three digit code the taxpayer received. If yes.13.Technical Difficulties with the Online Application (1) Because Mod IEIN validates the information taxpayers submit in a real-time environment (taxpayer authentication. (4) Proceed with taking the taxpayer’s application over the phone.3. (2) It is highly unlikely that an unauthorized disclosure will occur with the application. The page advises them the system is experiencing technical difficulties and to please try back later. The link allows the taxpayer to send an E-mail reporting the problem. follow the procedures below to ensure we identify potential problems with the application.1.3. 2007. 111. include it with your report.1. No.Incident Reporting (1) Since the Modernized Internet EIN (Mod IEIN) application was placed into production on September 17. • If the taxpayer did not report the problem.4.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . However. (2) If an unscheduled outage occurs with one of the command codes or systems while a taxpayer is completing the online application. (3) A taxpayer may decide to call the toll-free number to apply for an EIN instead of waiting to try the application later. If you receive a call.1 Internal Revenue Manual Cat. and all front-end and back-end systems must be up and running in order for an EIN to be assigned. all command codes the application accesses.13. 110.4. ask if they noticed a three digit code on the bottom of the page. Existing procedures are in place to escalate the problem for diagnosis and resolution when this occurs. the taxpayer will be redirected to a “Technical Difficulties” page. and open Priority 1 Help Tickets as expeditiously as possible: • Ask the taxpayer if they reported the problem using the link provided in the application.page 24 21. 21.3. There may also be a three digit code at the bottom of the page (109.).7.4. duplication checks etc.2 (10-01-2010) Modernized Internet EIN .7.7 Business Tax Returns and Non-Master File Accounts # # # # # # # # # 21. no further action is needed. there have been no substantiated incidents of disclosure of Personally Identifiable Information (PII) to an unauthorized person. 7. ask if the caller has previously applied for EINs on behalf of other clients. EIN Assignment Page. • If an EIN was received. The POC must document the date and time the information was received from the manager/lead and prepare a secure E-mail detailing the incident. 21. • Ask for the date and time the incident occurred. No. Quick and thorough action is required by all employees so that immediate research and diagnosis of the reported incident can begin. (5) The manager/lead must document the date and time the information was received from the phone assistor and immediately review the documentation for completeness and forward to the designated point of contact (POC) for the site. (8) If it is determined that an incident has occurred in the Mod IEIN application.7. and the entity’s address.7. headquarters personnel will complete all required actions and notifications. complete name of the new business entity. the taxpayer must authorize the third party to apply for and receive the EIN on his/ her behalf.13.). phone number. including fax prints. Immediately provide all the documentation.13.4.3. Include all the documented information the # # # (7) Reports of this nature are extremely serious. • Ask at what point in the application the disclosure occurred (On the summary page? In the CP 575 notice?). • Ask and document whether the caller is the taxpayer or an authorized third party applying on behalf of the taxpayer. There can be no delays in this process.2 .2 (10-01-2007) Third Party Disclosure Requirements for Internet Applications (1) Third party disclosure requirements remain unchanged for Mod IEIN. Information Protection & Data Security. Note: If a third party.4. and best time to call.Assigning Employer Identification Numbers (EINs) 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. to your manager/lead. (4) Document any and all information the caller provides.13 page 25 received information that does not belong to him/her in the Mod IEIN application. (3) The phone assistor must obtain and document the following information: • Document the date and time the call was received. according to the process in the table below: Cat. as required by the Office of Privacy. If a third party designee is making the online application on behalf of the taxpayer. CP 575 etc. (6) Each site must assign a Primary and Secondary POC to receive and review the data obtained by the phone assistor. it is critical that the following actions be taken immediately.3. obtain the EIN. • Request the caller fax in prints he/she made during the application that can document the disclosure (Summary Page. • Obtain the caller’s name. • Thank the caller for reporting the problem and advise him/her another IRS employee may be calling them if additional information is needed to assist in researching the problem. 13.7.13.5 Phone assistors will capture taxpayer information taken during the call using electronic means (IAT. Monday through Friday.13.13.3.3. assigns the EIN.5.3.2.) (2) 21.13. Note: Spanish (Non-English) speaking taxpayers must have.1 (10-01-2008) EIN Toll-Free Telephone Service (1) Taxpayers can obtain an EIN immediately by calling 1-800-829-4933.7.) • Handling EIN and non-EIN related calls from taxpayers. (2) Calls are answered by the first available assistor at any of the call sites working EIN Assignment.1.6 and IRM 21. See IRM 21. Quickpads.5.7.3.13. The assistor takes the information. Other Third Party Inquiries. etc).3.7.13.7.13. Internal Revenue Manual Cat. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .3.3.3.5. prior to the third party making the online application. to 10:00 p. including: 21.7.5. Note: International applicants must call 1-215-516-6999 (not a toll-free number).7.7.3.m.) Questions by Telephone • Identifying whether a caller is authorized to receive an EIN (IRM 21.) • Taxpayer Advocate Service (TAS) guidelines (IRM 21.5.5 (10-01-2005) • A description of the EIN Toll-Free Telephone Service (IRM 21. 21.7.1. including IRS Employee Identification Requirements (See IRM 21. Note: A copy of the signed Form SS-4 must be retained by the third party.3.7.m.) Receiving EIN • What you need to know before taking telephone applications (IRM Applications and 21. The hours of operation are 7:00 a.13.2 (1) All assistors working on the EIN Toll-Free Telephone Service must be thor(10-01-2010) oughly instructed and familiar with: Before Taking Telephone • IDRS Applications • Paper processing of Form SS-4 . and • Answer questions about completion of the application Note: A copy of the signed statement must be retained by the third party.) • Taking an EIN telephone application (IRM 21.3.5.5.5. No.) 21.7. and provides the number to an authorized individual over the telephone.13.3.1. Microsoft Word Pad.13. (local time).5.page 26 21.5.3.) • Handling a call during IDRS down time or end of year procedures (IRM 21.8.13. or call back with an interpreter. Taxpayer reads and signs a statement that he/she understands that he/she is authorizing the third party to: • Apply for and receive the EIN on his/her behalf. for procedures for disclosing taxpayers calling with an interpreter.7.5. (IRM 21. and • Telephone etiquette.13.7 Business Tax Returns and Non-Master File Accounts Step 1 Description Taxpayer signs a completed Form SS-4 including the Third Party Designee section.4. 2 (1) This subsection contains information on EIN telephone applications.7.4.3.3.7. an EIN can only be disclosed to a person who is authorized to receive it.13. determine whether you are speaking to the taxpayer (sole proprietor. 21.13.7. partner.3. or Form 8821) while on the call. if you have serious doubts about the caller’s authorization.7. However. 4. (5) Do not attempt to handle abusive callers. fiduciary.3.7.3 (10-22-2008) Identifying the Caller 21. No. do not disclose this to an unauthorized third party. Tell the caller that he/she has the following options: • Fax the appropriate authorization document (Form SS-4 with the Third Party Designee section completed and signed by the taxpayer. and DOB using CC INOLE.4. all third parties must provide proof of authorization to represent their clients. (4) Do not doubt the caller’s identity without legitimate reason. explain that he/ she must provide appropriate authorization while on the call. corporate officer.) or to a third party applying on behalf of the taxpayer.13 page 27 (1) Telephone applications can be taken from any caller. (2) To determine if the caller is a person who is authorized to receive the EIN over the phone. See IRM 11. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. follow the instructions in paragraph (3). etc. take the application and offer to mail the EIN to the taxpayer’s address of record.5. His/her complete name Note: If the caller is a third party designee. (3) If the caller identifies him/herself as an authorized third party. (10-21-2009) Taking an EIN Telephone Application Cat. If you locate an EIN previously assigned to the taxpayer.Assigning Employer Identification Numbers (EINs) 21.3. Ask for the caller’s position with the entity. SSN/ITIN.5. A third party designee is not required to provide his/her own SSN/ITIN or DOB. or • Have the taxpayer call personally. First. explain that when applying over the telephone.3. ask the caller for the following information: 1. Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e). skip to paragraph (3) below.3.4 (1) Follow the steps in the table below to take a telephone application for an EIN. Date of birth (DOB) Note: Validate the name.13. See IRM 21.13. However. If you are speaking to a third party.2. If you are speaking to the taxpayer.3 for complete third-party disclosure requirements.5. Form 2848.4 . follow the instructions in paragraph (2). Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) 3.7. Note: If the caller is dissatisfied. Caution: A foreign individual may not have an SSN or ITIN but the EIN can still be disclosed as long as his/her position with the entity authorizes him/her to receive it. 2.7. • Conference the taxpayer into the call (validate the taxpayer’s identity by verifying his/her SSN and Date of Birth on CC INOLES). No. • In the Remarks field of the ESIGN screen. Perform the necessary research to determine whether the entity needs a new EIN.7.4 Internal Revenue Manual Cat. do not disclose this to the caller.7.13. enter the caller’s name and phone number.2. etc.7 Business Tax Returns and Non-Master File Accounts Step 1 2 Action Ask the caller for his/her name and telephone number. and during research you find that the name and SSN/EIN/ITIN of the owner of the entity does not match our records.7. telephone number. Advise the caller you have all of the information you need and will respond to the taxpayer directly. • If the caller is a third party designee. 3 4 5 6 7 21. so that relevant information is readily available. Advise the unauthorized third party that the information they are providing is not valid and the owner of the entity must call in to apply for the EIN. do not disclose it. If the caller is authorized.3. See IRM 21.5 if the IDRS system is down while you are on the call. After verifying that an EIN is needed. • Double check all entries for accuracy. do not disclose this to the caller. See IRM 21. • If the caller is an unauthorized third party.page 28 21.) is that of the taxpayer. Be sure to gather all of the information required for the entity type. not the third party. Advise the caller the EIN confirmation notice will be mailed to the taxpayer’s address of record.13.13.7. Note: If the caller is not authorized to receive the EIN. Have the caller write down the number (preferably on a completed Form SS-4) for their records and repeat it back to you. • Spell out all name and address information from ESIGN screen (except Major City Code) back to the taxpayer before transmitting.5.4.5. give him/her the EIN. and during research you find an EIN has already been assigned for the taxpayer. The completed Form SS-4 is not required. See IRM 21. make sure the information provided (name. Assign the EIN using the appropriate procedure for the entity type. • If the caller is an unauthorized third party. SSN. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . Advise the caller that it is beneficial to have a completed paper copy of Form SS-4 prior to applying over the telephone.5.13. in case of accidental disconnection.3. ask the caller for all of the required information from the Form SS-4. Also.3. (2) The online EIN application (Modernized Internet EIN) is not available when IDRS is down.7. Conclude the contact courteously by thanking the caller for calling and/or apologizing if the Service has made an error. you will receive a confirmation letter of your permanent EIN in the next few weeks.5 (1) If IDRS is down when a taxpayer calls for an EIN. or • Your area does not have provisional numbers to assign. Advise the caller this notice should be retained in their permanent records. (3) Use the information in the table below to determine the appropriate action to take.3. Your permanent EIN should be the same as the one I give you today. Once the information you provide is verified. and • CC INOLE or CC NAMEI is available Then Make the following statement: “I can assign you a number for your business that you can use until all information is verified.13. if applicable. and • Your area has provisional numbers to assign. • The caller does not want the provisional number. No.13. If • The caller wants a provisional number. inform the caller that the computer system is currently unavailable but that you can assign a number (if (11-30-2007) your area has numbers to assign).7. IDRS Downtime and End of Year Procedures Note: Philadelphia International assistors will follow local procedures. Do not refer callers to the internet application during IDRS down time. Advise the caller he can either fax or mail in a completed Form SS-4 or call back when the systems are available.5.7. the return(s) he/she is required to file and the first due date of each respective return.5. 9 21.5 . or • CC INOLE or CC NAMEI is not available (4) During both unscheduled IDRS downtime and End of Year scheduled downtime.13 page 29 Notify the caller that he/she will receive a notice in about two weeks listing.” Assign the provisional number as described below. they may want to make several copies of the notice. as it can be used when EIN verification is requested for business purposes. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.Assigning Employer Identification Numbers (EINs) Step 8 Action 21. assign customers EINs using the following procedure: Cat. d. if further information is needed to validate the EIN.13. • If the EIN has not been assigned.page 30 21. 21.4. e. However. Completed Forms SS-4 are maintained in phone suspense inventory. if the taxpayer did not print the EIN.5. Phone Suspense. • If the EIN has been assigned. No. • If the EIN has been assigned. after verifying that the caller is authorized to receive it. advise the taxpayer to call back after the timeframe has elapsed. Provide the caller with the EIN assigned and tell the caller he/she will receive written confirmation of the assignment in about two weeks.13.7.7. If contact cannot be made.3.4. The taxpayer mailed or faxed Form SS-4 The taxpayer mailed or faxed Form SS-4 The processing timeframe has elapsed 21. • If the EIN has not been assigned.7. See IRM 21. send a letter.3. after verifying that the taxpayer is authorized to receive the information. complete a paper Form SS-4. And The processing timeframe has not elapsed Then Research to determine whether the EIN has been assigned.13.7. h. See IRM 21.6 (11-30-2007) Handling EIN Related Calls from Taxpayers If (1) Use the guidelines in the table below when a taxpayer calls about an EIN. contact the customer by phone.13. c. Separate EINs (6/7 million series) are required for trusts and estates. Write the EIN. it is immediately available for research on CC ENMOD.7 Business Tax Returns and Non-Master File Accounts a.13.6 Internal Revenue Manual Cat. g. EIN Units have blocks of EINs that can be assigned during system down time.7. offer to assign an EIN over the phone. if you need additional customer contact. Using information obtained from callers.2 for processing timeframes. give him/her the EIN.5. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . When the system is available.7. Research to determine whether the EIN has been assigned.4.7. Secure a business phone number from the caller. See IRM 21. See IRM 21. f. All standard disclosure procedures must be followed.13. give the taxpayer the EIN. Note: Taxpayers who receive an EIN from Modernized Internet EIN (after 09/17/2007) are advised to print the page showing their new EIN.1. and employee number in RED in the top right corner of the completed Form SS-4. These SS-4s are processed first when IDRS becomes available. b. IRS Received Date. Charge all further handling to OFP 710-01325.3. 3. see IRM 21.3.7.13.3. • Fax .3. See IRM 21.See IRM 21. advise him/her of the other options available: • Internet .irs. For post-assignment EIN disclosure procedures.13.6.13.5.13.7.6.1. Taxpayers with other account information questions are to be authenticated using the disclosure procedures in IRM 21.2 .7.13 Then page 31 Offer to assign an EIN over the phone.1. then the taxpayer information can be authenticated using the individual disclosure procedures in IRM 21.13.Assigning Employer Identification Numbers (EINs) If The taxpayer has not yet applied for an EIN And 21. The taxpayer has received an EIN and requests account information A third party calls for an EIN A third party calls for more information than just the EIN 21.gov/ See IRM 21.7.http://www. 21.2 (02-12-2010) Post-Assignment EIN Disclosure Procedures for Other Entity Types (1) The instructions below are to be used when the taxpayer is contacting us strictly to retrieve their EIN.3.6.3.2.7.7.7. address on the last return.7.1 and IRM 21. No. and date of birth.3.7. name as it appeared on his/her last tax return. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7. See IRM 21.2.3.3.3.13.1.13.4.7 for information on handling non-EIN related issues.13.5.3.6. (3) If the taxpayer is unable to verify his business identity (possibly because the EIN was obtained years ago and the taxpayer cannot remember the address or does not even remember applying for it).. If the taxpayer does not want to apply over the telephone.3 Cat.13.3.2. See IRM 21.3.5. Example: Ask for the taxpayer’s SSN.7. See IRM 21. the EIN can be disclosed. Have the third party fax the proper authorization.3 before releasing the EIN.5.3. (4) If the taxpayer can verify his/her identity using the individual authentication procedures.13.3.6. Sole Proprietors with other account information questions are to be authenticated using the disclosure procedures in IRM 21.1 (06-23-2010) Post-Assignment EIN Disclosure Procedures for Sole Proprietors (1) The instructions below are to be used when the sole proprietor is contacting us strictly to retrieve the EIN.3 before releasing account information. filing status.13.3 (2) Taxpayer information can be disclosed to a sole proprietor using either the business entity information on Master File or using his or her individual information because the EIN for a sole proprietor and the SSN of the taxpayer who owns the sole proprietorship are related Taxpayer Identification Numbers.5.1. Has a completed/signed Form SS-4 with TPD authorization Has a valid Form 2848 or 8821 that has not been processed to the CAF Have third party fax proper authorization (SS4/ TPD).6.7.2. Exception: Taxpayers who cannot locate their assigned EIN can be disclosed by following the procedures below.5.7.3.See IRM 21. or • Mail . 3. Employees who have not been trained to use the TTG transfer calls using the table below.Legal name of business entity .7 Internal Revenue Manual Cat. if you are satisfied the caller is who they say they are. (3) There is no legal requirement that a taxpayer provide his or her EIN before we discuss taxpayer information with him or her.7. The only requirement is that IRS is satisfied that the taxpayer is actually who he says he is.4. (5) If a taxpayer calls and states he cannot locate his EIN: a.Complete mailing or location address of entity .7 Business Tax Returns and Non-Master File Accounts (2) Since the IRS is the primary source of EIN assignment and also maintains the database of EINs.3. Employees who have been trained to respond to non-EIN business and/or individual account issues. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . then that is enough to provide him or her with the EIN. SSN or ITIN. No. Then. transfer the call. (4) Therefore.7 (06-11-2010) Handling Non-EIN Related Calls from Taxpayers (1) Follow the instructions below for non-EIN business and/or individual account issues. but the EIN will be disclosed if the caller is otherwise authorized to receive it. ask for the month and year when the entity was established (6) Using the information obtained in paragraph (4).5. taxpayers must have the ability to contact IRS when they have been unable to locate their EIN. 21.7. if any .Caller’s position in the business (See IRM 11. (See paragraph (2) for transfer instructions. answer taxpayer questions on those issues. and date of birth (per INOLE) Note: Foreign individuals may not have an SSN or ITIN.Caller’s name. Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e).) b. First. 2.) 1.3. determine if the taxpayer is a person authorized to receive the EIN by asking the following questions: . . Employees who have been trained to use the Telephone Transfer Guide (TTG).5. Employees who have not been trained to respond to non-EIN business and/or individual account issues. 21. then disclose the EIN. and their position authorizes them to receive the information. (2) Follow the instructions below when transferring a call: 1.Trade name of entity. transfer calls using that document.13. 2.2. if other shared secrets are sufficient to make the IRS employee believe that the person on the phone is who he says he is (he verifies that he is a person who is authorized to receive this information given his position in the business). obtain information about the business entity so you can accurately research for it: .page 32 21.13.If the taxpayer doesn’t know the address. filing requirements.7. Transfer to Accounts Management (Extension 92123). 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. penalty abatements.3. A taxpayer has had a delay of more than 30 calendar days (after normal processing) to resolve a tax account problem. A system(s) or procedure(s) has either failed to operate as intended or failed to resolve the taxpayer’s problem or dispute within the IRS. credit transfers. and • You have not received TTG training • 21. TAS criteria follows: (10-01-2007) Taxpayer Advocate Service (TAS) Guidelines TAS Criteria 1 2 3 4 5 6 7 A taxpayer is experiencing economic harm or is about to suffer economic harm. or questions concerning Form 94X) The issues are Business Tax Law questions pertaining (Corporations. or have impaired or will impair the taxpayer’s rights.3. Partnerships. and LLCs) Issues are related to Individual Accounts (Form 1040 series) and all other technical tax law issues • And You have not been trained to respond to the issue. A taxpayer will incur significant costs if relief is not granted (including fees for professional representation).Corporations. A taxpayer is facing an immediate threat of adverse action.5. A taxpayer will suffer irreparable injury or long-term adverse impact if relief is not granted. You have not received TTG training You have not received TTG training Transfer to Accounts Management (Extension 92020).Assigning Employer Identification Numbers (EINs) If A taxpayer has a non-EIN Business Account issue (notices.7.13. address changes.13 Then page 33 Transfer BMF account issues other than those pertaining to employment tax to Accounts Management (Extension 92030) • Transfer questions related to employment taxes to Extension 92025. S. 8 9 Cat.5.8 .13. A taxpayer has not received a response/resolution to his/her problem/inquiry by the date promised. The manner in which the tax laws are being administered raise considerations of equity. 21.8 (1) AM EIN assignment assistors must be familiar with Taxpayer Advocate Service (TAS) criteria.7. The National Taxpayer Advocate (NTA) determines compelling public policy warrants assistance to an individual or group of taxpayers. No. 4.3. EIN Application Requested) to obtain the information. correspond with the taxpayer (using either an EIN problem cover sheet or Letter 45 C.6 Internal Revenue Manual Cat.13. and • Returning original documentation (such as a death certificate) that has been sent along with the Form SS-4 (IRM 21.4.7.7.6. See IRM 21.13.3. However.13.13. or state receivership to the appropriate Compliance Insolvency 21. (5) See IRM 21.13.1).1. (3) After verifying that the required information is complete and accurate.1 (1) The processing timeframe for an EIN application received by mail is four (10-01-2005) weeks.13.7. and return the item to the taxpayer.3.6.page 34 21.6. Taxpayer Advocate Service (TAS) Guidelines.5 for the entity type you are assigning. Processing an EIN Application Received by Note: See IRM 21. Mail (2) Ensure that the Form SS-4 contains all of the required information.5.7.7.7. 21. Return of Documents to Taxpayer . 21.18.3.2 for complete processing timeframes and batching requirements.6 (10-01-2005) Receiving EIN Applications by Mail (1) The taxpayer can complete the Form SS-4 and mail it to the Campus of Record according to state mapping for assigning EINs. See IRM 21.13. prepare Form 3699.3.) 21. See IRM 21.3. Caution: Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope.3.13.7.7.13.2. (4) Referrals to TAS are made by completing Form 911. assign the EIN using the appropriate procedures for the entity type.7 Business Tax Returns and Non-Master File Accounts (2) Generally.6. issues related to EIN assignment can be resolved during the call and therefore do not require TAS referral.13. (3) TAS referrals are also required if correspondence is received in AM EIN assignment teams that meets TAS criteria and the issue cannot be resolved within 24 hours. (4) If you determine that the entity needs a new EIN. (2) This subsection contains information on: • Processing EIN applications received by mail (IRM 21. receiver/ receivership. Note: If any required information is missing or inaccurate. See IRM 21.2 (10-02-2008) Returning Original Documentation to Taxpayers (1) If a taxpayer sends an original document that is unnecessary to process an EIN request (such as an original death certificate). and the delay meets TAS criteria.7. See IRM 21.7.26. perform the necessary research to determine whether the entity needs a new EIN. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .13.3. Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) and routing the form to TAS. (2) Route notification received from a taxpayer indicating a bankruptcy.7.1. then a referral is required.7.3. for comprehensive information on this issue. No.7. if a caller states that he/ she wrote in for an account change or other action that the EIN assistor cannot resolve. NAMEE. • Do not disclose the EIN to the third party. Insolvency (Bankruptcy) National Field/Centralized Site Directory. (2) If the third party is not able to provide the appropriate authorization document: • Process the application and assign the EIN using the taxpayer’s information only.7. See IRM 21.7.13.5. (2) This subsection contains information on EIN applications received by fax.7.7.13. NAMEI. fax a request for the information to the Fax taxpayer using the campus cover sheet. for Insolvency addresses and phone numbers. 21.3.3.7. (2) After verifying the required information is complete and accurate.1.7. Note: If the third party calls to complain that the EIN was not faxed back.3.13. 21. perform the necessary research to determine whether the entity needs a new EIN.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.3.4.13.3.7.7.7.2.7. edit the Form SS-4 with the correct TIN and continue processing the application.3. Caution: If the name/TIN combination from Lines 7a/7b or 7a/9a cannot be validated. See IRM 11.7. or • Form SS-4 (write the EIN in the upper-right corner with blue or black ink) Cat. If you are able to locate the correct SSN/EIN. A taxpayer/third party designee may have made a typing error or transposition error.13.3. including: • Third party disclosure requirements for faxed applications (IRM 21. Application Received by Note: If any required information is missing. make sure the appropriate authorization document is faxed in.1.13.7. Ensure that the Form SS-4 contains all of the required information. See IRM 21.7 (10-01-2005) Receiving EIN Applications by Fax (1) Taxpayers can fax a completed Form SS-4 to the Campus of Record according to state mapping for assigning EINs.7. No.13. explain that IRC § 6103(c) prohibits the disclosure of taxpayer information to unauthorized individuals. assign the EIN using the appropriate procedures for the entity type. Processing an See IRM 21.2 (1) A taxpayer can fax the completed Form SS-4 application based on state (10-02-2008) mapping.3.13.Assigning Employer Identification Numbers (EINs) 21.7. fax back the EIN within four (4) business days using: • The campus cover sheet. See IRM 21. See IRM 21.7.3. research for the correct SSN/EIN using the appropriate command codes (CC NAMES. Advise the third party that notification of the EIN will be mailed to the taxpayer.) 21.7.7. and NAMEB).5. (3) If you determine that the entity needs a new EIN.10.13 page 35 Function.13. See SERP.1 (10-01-2009) Third Party Authorization for Faxed Applications (1) If the application was faxed by a third party.1.) • Processing an application received by fax (IRM 21. (4) If the taxpayer’s fax number is provided.2 .7.13. No. the taxpayer can call the EIN Toll-Free Telephone Service to receive verbal confirmation of the EIN.3. confirmation is mailed within about two weeks.13.3.13.3.9.3. or process a secured return.3. These requests usually relate to the need to make an immediate assessment.13.13.8 Internal Revenue Manual Cat. See IRM 11.page 36 21. (5) Advise compliance officers who call the toll-free line to request an EIN to follow the fax procedures outlined in this section.3. ) Assigning a block of EINs (IRM 21.1. (2) Compliance officers must prepare a “dummy” Form SS-4 and fax it to the Cin# for Internal Use Only.8 (10-01-2008) Receiving EIN Applications From Field Compliance (1) In certain situations.9.3.7.9.13.10.13. (3) Compliance officers must include their name. compliance officers submit requests to receive EINs for taxpayers.7 Business Tax Returns and Non-Master File Accounts Caution: In order to prevent unauthorized disclosure of personally identifiable information (PII).13.) Processing a consolidated list returned by an authorized representative (IRM 21.13.9.7.7.7.7. ) Telephone calls related to the Bank list program.7. and phone number on the fax cover sheet.4.7. position. 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .1. including: • • • • • Entities that qualify for bulk/bank assignments (IRM 21. Otherwise. (4) Cincinnati Accounts Management works these requests on an expedited basis and discloses the EIN to the compliance officer using whatever method he/she requests (fax/phone/mail).) Batching bulk/bank requests (IRM 21. 21.) 21.1 (10-01-2005) Entities Qualifying for Bulk/Bank Assignments (1) Entities qualified to receive bulk/bank EINs include: • Decedent estates • Trusts • Bankruptcy estates created under Chapter 7-11 of the Internal Revenue Code • Pension/Retirement Trusts • Government National Mortgage Association (GNMA) Pools • Federal National Mortgage Association (FNMA).13.7.9 (10-01-2009) Bulk/Bank Assignment Requests (1) This subsection contains information on receiving and processing types of requests under the bulk/bank EIN program (also known as the bank list program).9. fax.3.3.5.2.7.3. and • Real Estate Mortgage Investment Conduits (REMICs) 21. (5) After the fourth business day. extreme care must be taken when faxing EINs to ensure that only information belonging to that taxpayer is included in the fax.9. (IRM 21.3. 7.13.9.7.9. pension plan) • The number of EIN(s) needed. and • The number of EINs being requested.13 page 37 (1) Bulk/bank requests are received either by mail or fax.7. If there is no file on record. and • The number of EINs being requested. (3) Separate and batch all requests received into three sub-categories: • Requests • Consolidated Lists. contact the company by telephone to obtain the missing information.3 (10-01-2008) Assigning an EIN Block (CC BSIGN) (1) Use CC BSIGN to assign a block of EINs.3 .13.7.2 (01-13-2009) Batching Bulk/Bank Requests 21.13. • Pension Plans Cat.3.2 for more information about processing timeframes and batching requirements.7.Assigning Employer Identification Numbers (EINs) 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. and • Correspondence Note: See IRM 21. and • The contact person’s name and telephone number Note: If any of the above information is missing. 21. using the guidelines in the table below: If the request is for • Estates (including Bankruptcy Estates) • Trusts. trust/estate. (2) Requests must be in writing on company letterhead and state the following: • What the EIN(s) will be used for (for example.3. Example: Input BSIGN NN R 20 Name of Institution Response Beginning EIN NN40000000 Ending EIN NN-4000019.9. Example: Input BSIGN NN 6 20 Name of Institution Response Beginning EIN NN70000000 Ending EIN NN-7000019 The appropriate EIN prefix for the entity’s location (identified as NN in the example below) • An “R” (so that an EIN in the “regular series” will be assigned). refer to the company’s file. No. or • GNMAs • Then enter The appropriate EIN prefix for the entity’s location (identified as NN in the example below) • A 6 or 7 (so that a number in the 6/7 million series can be assigned).3.7.13. 13. calls are directly dialed to the campus of record.13. and/or • CC NAMEE Note: See IRM 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . it must submit a consolidated list that contains the following information: • • • • • EIN(s) assigned Exact name of entity to which the EIN(s) are assigned Name of trustee or executor Address.7. contact the institution/authorized representative to obtain it.4.13. No.page 38 21. 21.13.5 (01-13-2009) Processing a Consolidated List Returned by an Institution/Authorized Representative (1) Telephone service for the bank list program is not on the call router.9. 21. Reminder: Make sure you have received the proper authorization document before disclosing an EIN block assignment to a representative acting on behalf of the institution. has not been received after 30 days.3. or fax the financial institution or authorized representative. (3) Send Letter 225C. Explain that the institution/representative has up to 45 days from the date of issuance of the block to send in the consolidated list. EIN Block Assignments for Trusts and Estates.13.9. and • The date on the cover letter of any correspondence (5) If a consolidated list.4 (10-01-2005) Telephone Calls Related to Bank List Program 21.3.7. (2) Research the entity to which the EIN(s) have been assigned to determine whether it has been previously established using the following command codes: • CC ENMOD • CC NAMEB. (4) Create a folder for the institution/authorized representative and retain the following: • The response screen and original request • A Block EIN(s) assignment log sheet (to record and track actions) when received • The date on the cover letter that the consolidated list was returned by the institution/authorized representative when the EIN(s) are assigned. using up the entire block of EINs assigned. send an interim Letter 225C. and Date established Note: If any of the information listed above is missing.3. the EIN block assignment can be faxed to the institution/authorized representative.4 Internal Revenue Manual Cat.9.7. No extension of time to use the block will be granted without extenuating circumstances. See IRM 21.2 for more detailed information on researching taxpayer information. Note: If a fax number was provided.3.3.7 Business Tax Returns and Non-Master File Accounts (2) Print the response screen and attach the printout to the original company letterhead. Return bank list program-related calls within a 24 hour period.7.7. (1) When a financial institution or authorized representative supplies their client with an EIN from a block issued by the IRS. Note: Banklist customers are only required to supply us with the following information: 1) EIN assigned.2.7. Do not correspond with the customer or perform research for information that is not required. ) • Research using Command Code ENMOD (IRM 21.1.4. send Letter 225C.4. Note: If an authorized representative of the entity requests confirmation of individual EINs assigned.7.) • Determining whether a new EIN is needed when the ownership/classification of an entity changes (See IRM 21.4.4.Assigning Employer Identification Numbers (EINs) 21. (4) After entering the consolidated list.7.1 (1) Use the information in the table below to determine whether a new EIN is (03-09-2009) needed. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.13.) • Actions to take if an EIN is found (IRM 21. follow the appropriate EIN assignment procedures for the entity type.2. input it onto CC ESIGN.13 page 39 (3) If the entity has not been established.2.) • EINs required for business purposes (IRM 21.) • Performing research to ensure that a taxpayer does not already have an EIN (IRM 21.4.7.7.) • Resolving duplicate EINs (IRM 21.7. Exception: Enter the assigned EIN(s) in the upper left corner of the CC ESIGN screen (to prevent the system from auto-generating an EIN). ) • Reactivating an EIN (IRM 21. If the institution/authorized representative requests Letter 225C be faxed to them.4. EIN Previously Assigned.2.4.2.13.1 . do so.) 21.13.13. This subsection contains procedures for: Determining Whether an • Handling taxpayer inquiries about whether an EIN is needed (IRM Entity Needs an EIN 21.7. to the institution/authorized representative.4. 4) address and 5) date established.7.5.13.4.13.) • Entering search criteria (IRM 21.7.13.2.7.13. Responding to Taxpayer Inquiries If Then The taxpayer previously had an EIN for the same entity The same EIN is used. information not required from the taxpayer will be left blank on CC ESIGN. send the representative Letter 147C. Cat.4. 21. 3) name of trustee or executor.13.4.13. No.5.13. See IRM 21.7.4. 2) exact name of entity to which the EIN(s) are assigned.7.4.3. ) • Research Command Codes (IRM 21. If additional information is available from the consolidated list. Otherwise.3.7.2.6. ) • Taxpayer claims he/she did not request an EIN (See IRM 21.13.2.4. always perform research to determine whether an (10-01-2005) EIN is needed. (5) Retain the consolidated list in the folder that was created when the block was assigned.7.1. based on a taxpayer inquiry.4 (1) Before assigning a new EIN.2. EIN Block Assignment for Trustees and Estates. Reminder: Enter Notice Code Indicator “D” to suppress the CP575 notice. confirming that the consolidated list has been validated.13.13.13.7.4.7. Smith & Jones. research the entity thoroughly for: • All names of the owners. A bank will not accept the taxpayDo not issue an EIN. No.1 (10-01-2010) Entering Search Criteria (1) When using any of the command codes described in this subsection.2. There are also two hardcopy options.7. (2) If the taxpayer and/or their authorized representative requests a written confirmation of their EIN.3. Note: For complete instructions for using command codes. fax or mail it accordingly. If not. when you receive a request for an EIN.2 (10-01-2006) Researching Taxpayer Information (1) To avoid any possibility of duplication. It is the responsibillike it ity of the taxpayer to contact the bank to settle the issue.13. (If nothing is found.2 Internal Revenue Manual Cat. three or five digit number. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . Note: Banks do not use dashes er’s EIN because another to distinguish EINs from taxpayer has a number exactly SSNs. always verify you have input the information correctly before proceeding.4.60.13. such as partners (for example. Smith and Jones) • Spelling variations. NAMEI (IMF) and NAMEB (BMF). (2) Two command codes. NAMEBX.7 Business Tax Returns and Non-Master File Accounts If The taxpayer is incorporating using the same name and in the same state as another corporation whose filing requirements have been closed The taxpayer is incorporating using the same name and in the same state as another corporation with open filing requirements Then Issue a new EIN. such as one word versus two words (for example. Instructions for the use of these command codes have been added to IRM 2. refer to the IDRS Command Codes Job Aid located on SERP. The command codes access the NSF data base and produce output similar to that of the NSF command codes.) (2) If you cannot locate an account. 21. A–B–C–D and ABCD and A B C D) • The taxpayer’s name and mailing ZIP code.7. Safe Guard and Safeguard) • Name of business with punctuation and without (for example.7. 2. always perform research to verify that an EIN has not previously been assigned. Jones & Smith. NAMES and NAMEE. use the location ZIP code.page 40 21. Check to see if it is the same corporation.4.13. 1. NAMEIX. Note: Research the previous corporation’s account for cancellation of filing requirements. ask the taxpayer if they can produce proof of incorporation (articles of incorporation).4. 21. 21. have been added to the Name Search Facility (NSF) project. NAMEB.7.4. No.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. the EIN has not been assigned. FINDS. perform research to determine if the EIN has been assigned.7. assign an EIN immediately. NAMEE CC NAMEI. EIN Previously Assigned. NAMEI. search Master File using CC BMFOL or CC INOLE. Use various elements of the search criteria (paramResearch Using eters) to research the entity thoroughly (primary name.3 (10-01-2005) Research Using CC ENMOD (Taxpayer Information File) 21. If your research cannot find the EIN on the Tax Information File (TIF). DBA name.4.2 (1) Research an entity using CC NAMEB AND NAMEE to determine if an EIN has (10-01-2006) already been assigned. NAMEE.13 page 41 21.13. advise the taxpayer of their EIN using Letter 147C. Command Codes (CC) combinations of state.4. zip code. NAMEB. street address).13.3. use CC ENMOD to research the number in question. If you find an EIN.13. Cat. to notify the taxpayer of a previously assigned number. and the account has or has not posted to Master File Then Assign an EIN. send Letter 147C. If you determine.4. For paper processing.2.13. See IRM 2. using the appropriate procedure for the entity type. NAMEE. (2) Research the entity using the Name Search Facility (NSF) with the appropriate command code as described in the table below.2.7. and FINDE for additional AND NAMES information.4 . See IRM 21. (1) After researching for a previously assigned EIN. Command NAMEI.2.60.13.7.5. If you are searching for an account with an EIN already assigned SSN/IRSN/ITIN Then use CC NAMEB. Codes NAMES.2.4 (10-21-2009) If an EIN is Found/Not Found (1) If it appears that the taxpayer already has an EIN. after performing research.Assigning Employer Identification Numbers (EINs) 21.7. use the information in the table below to determine the appropriate action to take. If A previously assigned EIN is not found A previously assigned EIN is found and there are no changes in entity type or ownership. NAMES 21. If the taxpayer has submitted a Form SS-4 with remarks to indicate the application had been previously submitted. 6.13.13.7. See IRM 21. Exception: If the taxpayer and/or their authorized representative requests an immediate written confirmation of their EIN.4. A previously assigned EIN • Is found.3. See IRM 21. Exception: If the taxpayer received an EIN using the online application and elected to receive the CP 575 online but experienced a problem saving or printing the notice.page 42 21. send the taxpayer Letter 147C since a CP 575 notice will not be mailed.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .7. fax it accordingly. Advise the caller to allow time for the receipt of the generated CP 575 verifying an EIN assignment. mail or fax it accordingly.6.7.6.5.3. 21.3.2. If the taxpayer or their authorized representative requests an additional fax confirmation in this situation. See IRM 21. and • The account has posted to Master File Then After performing proper disclosure procedures. but the EIN has dropped off Master File due to inactivity.3.4.2 for all other entity types verbally release the EIN to the caller or authorized third party.1 for Sole Proprietors and IRM 21.2.13.7.7 Business Tax Returns and Non-Master File Accounts If If a previously assigned EIN • Is found during a phone call. If the taxpayer and/or authorized representative requests an immediate written confirmation of their EIN.13. and • The assignment of the EIN is within a two week period • And the account has not posted to the Master File A previously assigned EIN is found on CC NAMEE/NAMEB. for disclosure to third parties.5.4 Internal Revenue Manual Cat. mail or fax it accordingly. Reactivate the EIN using CC ENMOD/ENREQ TC 000 procedures.13. No. Sort.13 Then page 43 See IRM 21.2. WPD. IRS Received Date—An * (asterisk) in the first position will generate current date. BOD. status. 2008.2.4. Line 1 1 Element Name ENREQ INTEND TO BUILD INDICATOR Description and Validity Command Code—required TC000 INTEND TO BUILD INDICATOR— “1” must be entered in position 20 of line 1 if the intent is to establish an account on the Master File (a TC 000 will be input). but are still maintained on Command Codes NAMEE and NAMEB.7.4. Filing Requirements etc. reactivate the account by first inputting CC ENMOD. during the research process.7.13. you discover that an entity has been assigned two EINs.6 (10-21-2009) Reactivating an EIN (TC 000) (1) If.2. Entity Classification and Ownership Changes See IRM 21. or INOLE.4. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.3. BMFOL.5 (10-01-2007) Resolving Duplicate EINs 21. Name Control—Must meet Standard criteria for a TIN Name Control Case Status Code—“A” or “C” Case Control—Must be a valid Case Category Code.7.6. 2 2 2 2 NM-CTRL CASE STATUS CASE CTRL IRS RECEIVED DATE (3) The response to the above entries is a CC BNCHG screen pre-populated with the EIN and Name Control. X-Ref TIN or Sole Prop TIN. See IRM 21. and • A change in entity classification. Location and Mailing Addresses.6 . (2) If an EIN is located on CC NAMEE/NAMEB and you can determine it belongs to the entity.7. No. Input TC 000 and all information including Primary.7.3. 21. (1) Prior to January 1. an EIN that was assigned but not used within a three year period was dropped from Master File in an annual extract run at the end of each year.13.Assigning Employer Identification Numbers (EINs) If A previously assigned EIN • Is found.4. and Care-of Name lines.13. and/or ownership is indicated Two EINs are found 21.7. then CC ENREQ as shown below.3 for instructions on resolving this condition. Take this action whether the inquiry is received on the phone or by correspondence. Cat.13.7.6.13. Employment Code. These EINs are not found using Command Codes ENMOD. Consolidating Duplicate EINs.13. Reminder: The CP 575 is issued to the address on lines 4/5 on Form SS-4. the taxpayer would receive the CP 575 and may not be aware that the third party submitted the Form SS-4 on the taxpayer’s behalf. If no action has occurred on the account. 1. Note: Thorough research and/or direct contact with the customer can usually resolve the situation. or an accountant or other third party on their behalf (such as a fiscal agent. Internal Revenue Manual Cat. Depending on whether you have access to IDRS or DI. Determine if customer is aware of the other address. Otherwise. (If you place a history item on IDRS. 21. bank or executor of a trust). credit card (10-01-2009) number or some other piece of your personal information.) The history item or note should indicate info such as “Taxpayer claims EIN not requested”. if a third party designee submitted Form SS-4 with the taxpayer’s address. The main thing is to be sure the person did not apply and does not want the number associated with their name. One item you may want to determine is if both addresses (the one on the notice and the address of record) are the same. or verbally from the taxpayer or their authorized third party representative. place it on ENMOD.7. Reminder: Most of the situations when a taxpayer contacts us stating they did not request an EIN are when a third party requested an EIN on the taxpayer’s behalf for a legitimate business purpose. Therefore. 2. an error message will be returned stating “AT LEAST ONE FIL REQ MUST BE INPUT”.7 (1) Identity theft occurs when someone uses your name. Probe further on the above issues. take action to invalidate the number. No. it is important to determine if that is the situation which led to the taxpayer contacting us.13.7.4.2. They claim they did not apply for an EIN. Some taxpayers Taxpayer Claims He/She have contacted EIN units after receiving a CP 575 identifying them as the Did Not Request EIN owner of a new EIN. input a “1” in the NOT-REQUIRED> field. (4) The TC 000 will post to Master File and re-establish the entity. Use the table below to assist you. The third party does not receive the CP 575. Always send Letter 147C to the taxpayer.13. (2) Take action on a case by case basis. If A taxpayer indicates that he or she did not apply for a number they received Then Determine that the number was not applied for by a spouse or other family member. Therefore.2. place a history item or note on the account. There is no specific order or process to follow. Note: When reactivating accounts with no filing requirements (“O” files). fax accordingly.4.7 .page 44 21.7 Business Tax Returns and Non-Master File Accounts This information is to be gathered from a paper Form SS-4. SSN/TIN. a neighborhood club . Note: If the taxpayer and/or their authorized representative requests an immediate fax confirmation of their EIN. 32186R (10-01-2010) Any line marked with a # is for Official Use Only The addresses are the same The addresses are different Taxpayer still indicates they did not apply 21. 4.13.7.7. or by writing to: Identity Theft Clearinghouse. as the CP 575 discusses entity classification changes. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.1 (10-01-2007) Entity Classification Changes Requiring a New EIN (1) The table below identifies entity type changes that require issuance of a new EIN. inform them they can do so by visiting the Website www.3.4.Identity Theft page. and Form 2553. Note: During EIN assignment.3.3.13.13. They are: • 1-877-IDTHEFT (1-877-438-4338) • TDD – 202-326-2502 If they want to file a complaint.7.3.4.7.13. Cat.gov/idtheft. regardless of notations on the Form SS-4 or statements from the taxpayer that Form 8832 or Form 2553 will subsequently be filed with the Service. Provide them with the Federal Trade Commission’s Theft Hotline phone numbers.7.13 page 45 Contact CI. (1) If an EIN request is received indicating a change in ownership. explain to the taxpayer that once the Form 8832 and/or Form 2553 have been processed. On the phone.13.5.3. the account will be updated to reflect the entity classification change. No.2.13.7. Also.1) or ownership changes to the following entities: • • • • Sole Proprietorships (See IRM 21.1 .3. D.. Entity Classification. Do not correspond with the taxpayer on this issue.C. appropriate filing requirements for the entity being established will be assigned.3. NW Washington.4. Provide the EIN and advise them that the taxpayer states he/she did not request the EIN. 20580 (3) Additional information on Identify Theft procedures can be found on the SERP .4.) Partnerships (See IRM 21. Election by a Small Business Corporation. examine the 21.13. take the action described in Step 2 in the box above.13. Ownership Changes (2) This subsection contains information to help you determine whether an EIN is needed when an entity changes its classification (See IRM 21.7.4. ) (3) See IRM 3.2 for more information on rules concerning Form 8832.3 (10-01-2008) request carefully to determine whether a new entity has been created or only Entity Classification and the name has been changed.13.7.) Disregarded Entities (See IRM 21.4.4.3.ftc.4. ) Corporations (See IRM 21. 21.7. FTC 600 Pennsylvania Avenue.Assigning Employer Identification Numbers (EINs) If Action has been taken on the account The taxpayer believes their identity has been stolen Then 21. 7. Note: If the decedent and spouse have been filing a joint return for household employment taxes only. and the spouse takes over as employer.1.7. the structure of the corporation remains unchanged. (2) Do not assign a new EIN to a corporation under the following circumstances: • The corporation changes its name only. • The sole proprietor takes in partners and operates as a partnership.13.13.7 Business Tax Returns and Non-Master File Accounts From • Individual/Sole Proprietor To • Partnership • Corporation Exceptions: A new EIN is not necessary if: • An individual is doing business as a limited liability company and changes its classification by filing Form 8832.7.page 46 21.4.13.3. • A new corporation is created after a statutory merger.5. • The sole proprietor incorporates. and the entity already has an EIN See IRM 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .7. • The sole proprietor goes into bankruptcy (except under IRC Chapter 12 or 13). and it operates under the same charter.3.3 (10-01-2008) Changes to Corporations (1) Assign a new EIN to a corporation if any of the following are true: • A corporation is operating under a new corporate charter. No. • The sole proprietor dies. • • • • Individual/Sole Proprietor or Corporation Individual/Sole Proprietor Partnership Partnership Corporation Note: See IRM 3. (An individual is permitted to have only one identification number regardless of the number or types of sole proprietorships he/she operates.4.2.2 Internal Revenue Manual Cat.4. and either an estate or a spouse (when there is no estate involved) takes over the business.3.25 Domestic Limited Liability Company (LLC). Entity Classification . Do not assign another sole proprietor EIN to the taxpayer.3. a new EIN is required for the spouse after the first year of the ownership change.) 21. or • A disregarded entity changes its classification so it is recognized as a separate entity.2 (01-13-2009) Changes to Sole Proprietorships (1) Assign a new EIN to a sole proprietorship if any of the following are true: • The sole proprietorship changes ownership from one individual to another. (2) Do not assign a new EIN to a sole proprietorship under the following circumstances: • The sole proprietor has one business and opens a second sole proprietorship. 21. 21. for information on entity classification changes involving LLCs. Assign a new EIN to the Bankruptcy Estate.13.13. financial operation.5.7. unless the entity already has one. 21.) Corporation (IRM 21. and the purchaser uses the original EIN.4 (10-01-2005) EINs Required for Business Purposes 21. • A shift of more than 50% of ownership has occurred. 21. • The entity changes its classification by filing Form 8832. If the entity is disregarded for income tax purposes. (2) A new EIN is not necessary if any of the following are true: • The partnership terminates because of a sale or exchange of more than 50% of the total interests in the partnership capital and profits ( IRC 708(b)(1)(B)). to acquire professional licenses.7.5. or • The owner wants to obtain an EIN for purposes other than federal tax reporting.13.13.13 page 47 • The corporation files bankruptcy.5 (10-01-2006) Assigning EINs (1) If a taxpayer indicates that an EIN is needed for business purposes (for example.7.5 Cat. then assign an EIN.) Non-profit/exempt entity (IRM 21.1. No.13.13.4.) Internal Revenue Manual 21.13.) Limited liability company (LLC) (IRM 21. or for banking purposes).7. As of January 1. if the entity does not already have an EIN and: • The entity has employees for the first time and the owner needs to obtain an EIN for employment tax reporting purposes.7.3.4 (1) Assign a new EIN to a partnership under the following circumstances: (10-01-2010) • The partnership terminates (all of its operations are discontinued and no Changes to Partnerships part of any business.5. (2) Assign an EIN to a single member LLC not taxed as a corporation.13.) Partnership (IRM 21.7. • The partnership changes its name. 2009.13. to collect sales tax on retail sales. single member LLCs that are not taxed as corporations are treated as separate from their owners for employment tax purposes.5. the taxpayer will inform you that he/she is a disregarded entity.7. • The partnership declares bankruptcy. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .13.5.4.2. its activities are treated as a sole proprietorship (if the owner is an individual). • The partnership changes locations or adds locations.5 (10-01-2008) Disregarded Entities (1) A disregarded entity is a business entity having a single owner. 21. Generally.Assigning Employer Identification Numbers (EINs) 21.5.7. (1) This subsection contains information on assigning EINs.4.7. including what you need to know when assigning an EIN to a(n): • • • • • Sole proprietorship (IRM 21. • The corporation purchases another employing entity. a consolidated return is filed. which can be an individual or another business entity.13. or venture is continued by any of its partners in a partnership) and a new partnership is begun.13. • The entity changes its classification by filing Form 8832.3. Entity Classification. Entity Classification. or as a branch or division of the owning entity (if the owner is a business entity).4.7.3.7. 13.5.3. It is the simplest form of business organization to start and maintain.7.1 (10-01-2006) EIN Assignment: Sole Proprietorship (1) This subsection contains information on assigning EINs for sole proprietorships.1. see Publication 334.1.6. • Its liabilities are all personal liabilities and the owner undertakes the risks of the business for all assets owned. or • Third party authorized by the taxpayer (2) Before disclosing an EIN to a third party.7.2 (10-01-2008) Individuals Authorized to Receive EINs: Sole Proprietorship (1) Established EINs can only be disclosed to: • The individual.13.13.13. Farmer’s Tax Guide.page 48 21.7.7. Note: If a previously assigned EIN is located. and • Send notification (CP 575) of the EIN to the taxpayer’s address of record.3 for more information on third party disclosure.7.13. Note: For more information on sole proprietorships.5.13.7.5.) • The sole proprietor attempting to file as a corporation (IRM 21.7.7. Power of Attorney and Declaration of Representative.9 REMIC (IRM 21.2.1.7.5.5.5.5.13.5.13.5.6.7. Form 8821.) • Individuals authorized to receive EINs for sole proprietorship (IRM 21.) • Researching before assigning an EIN to a sole proprietorship (IRM 21.13. under IRC Section 3504 (IRM 21.4.) • CC ESIGN input for sole proprietorship (IRM 21.7 Business Tax Returns and Non-Master File Accounts • • • • • • • • • Estate (IRM 21.13.12) Foreign entity (IRM 21. See IRM 21.5.1.13.14) 21.7. (2) A husband and wife are not considered a sole proprietorship.1 (10-21-2009) Definition: Sole Proprietorship 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .5. 21. Information for farmers can be found in Publication 225.7.7.13.10) UBO/BTO (IRM 21.) • Determining whether the sole proprietorship needs an EIN (IRM 21. (3) If authorization is not available.1 Internal Revenue Manual Cat.8. do not disclose this fact to an unauthorized third party. inform the third party requesting the EIN that you are going to: • Take the information from him/her and assign an EIN. make sure you have a valid Form 2848.7.5.13.13.5.7.7.13.5.5.1.1.) Trust (IRM 21.) Bankruptcy Estate (IRM 21.13) Household Employer (Fiscal) Agents.7.7.7.1.1. • The business has no existence apart from the owner.13.5.11) Other/undetermined entity type (IRM 21. Tax Guide for Small Businesses. No. 21. even if they are located in a Community Property state.) Plan (IRM 21.5.5.13.7.1.7. including: • Definition of a sole proprietorship (IRM 21.3.5.) (1) A sole proprietorship is an unincorporated business that is owned by one individual. whether or not used in the business.13.13.5. or taxpayer signed Form SS-4.13. Tax Information Authorization . 5. Notate the EIN on Form 8832. 2. (3) If you receive Form 8832 with Form SS-4: 1.1.4 (10-01-2010) Determining the Need for an EIN: Sole Proprietor (1) Assign an EIN if a legitimate reason exists for the EIN. (2) If there is an indication that the taxpayer is changing from a sole proprietorship to a corporation.5.Assigning Employer Identification Numbers (EINs) 21.13. The taxpayer may then think they are applying for a 401K or IRA EIN.5. 21.4 . such as the individual: • Is the administrator of a pension plan • Is doing business with a federal agency (that is. Include a request that the Forms 8832 be processed on an expedited basis. profit sharing. Assign the EIN. 4. and explain to the taxpayer that you will be assigning them an EIN as a sole proprietor and they should use this EIN for all their sole proprietor business needs. 3.7. when in fact. The bank or financial institution will advise the taxpayer they must have an EIN to do this. it cannot change for the next five years without a private letter ruling.13.1. may attempt to open a retirement account. Be alert to this situation.7.7. Note: Do not assign 1120 filing requirement.7. which is available to selfemployed persons. See IRM 21.13.2. such as a limited liability company (LLC). Forward the forms daily to the appropriate BMF Entity team. Note: A sole proprietor.3 (10-01-2008) Sole Proprietor Attempting to File as a Corporation 21. unless he/she is doing business through an eligible business. No. all they need is a sole proprietor EIN. Note: After a classification has been elected. such as a Keogh. (3) Follow the criteria in the table below when individual ownership changes within the same year.7.4. Cat. contracting) • Is classified as an independent contractor and has.1.13. or retirement plan • Is planning to have employees or is liable for employment or excise tax • Has household employees • Indicates that the EIN is required for business purposes • Is concerned about Identity Theft and wishes to use an EIN instead of his/ her Social Security Number for business purposes Exception: Individual Retirement Account (IRA) trusts do not require an EIN unless the trust has to file Form 990-T or Form 1041. who has not previously applied for an EIN. including opening retirement accounts available to self-employed persons. or plans to have employees • Is classified as an independent contractor and is liable for employment or excise tax • Is establishing a pension. advise the taxpayer that he/she must obtain a new EIN.13 page 49 (1) A sole proprietor cannot file a corporate tax return. (2) Assigning an EIN for the sole reason of improving or restoring an individual’s credit or for obtaining a loan is not a legal business purpose. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7. 3.5 (10-01-2005) Research Before Assigning EIN: Sole Proprietor (1) Follow the steps in the table below to research an EIN request before assigning a number.4. Do not assign a new EIN.7. paragraph (3) for information and instructions.2.5.13. Caution: Taxpayers may be attempting to follow IRC 761 (f) which provides that for tax years beginning after 12/31/ 2006.5. After a foreclosure.7. Step 1 Action Validate the taxpayer’s SSN using: • CC INOLE • CC NAMEI. No. Note: Assign a new EIN since it is a different entity type. A spouse is dropped from the entity (change from partnership to sole proprietorship) An individual operates more than one business An individual has both regular employees and household employees Only one EIN is needed.1. See IRM 21.5. report and pay employment taxes on Forms 941 or 944.13.1.1.13. 21. Schedule H.13.page 50 21. The EIN can be used for both the business and household employees to withhold.7.7. the individual stays in business or opens a new business 21. Only one EIN is needed. and • CC NAMES See IRM 21. Assign a new EIN. Form 940 or Form 1040. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .7 Business Tax Returns and Non-Master File Accounts If An individual’s spouse is added to indicate part ownership in the business Then Correspond to inform the taxpayer that he/she is required to file as a partnership. The individual retains his/her original EIN.5 Internal Revenue Manual Cat. a qualified joint venture conducted by a husband and wife who file a joint return is not rated as a partnership for federal tax purposes. (trade) • CC NAMEE: John]Falcon (name).13.3 for general input instructions. See IRM 21. 3 • 21.Assigning Employer Identification Numbers (EINs) Step 2 Action 21. and • CC NAMEE See IRM 21.4.5. Note: For more information on inputting BMF Name Control.7.4.7. Name-Ctrl Cat.4. proceed to CC ESIGN to assign an EIN.John (name) or Falcon Plumbing. Examples: • CC NAMEB: Falcon.7. Note: The last two positions of the field display the Area Office Code (00).1.2. see Document 7071-A. or Falcon John • Did you find an EIN? If yes.2.+. See IRM 21.7.7.13.6 (07-19-2010) CC ESIGN Input: Sole Proprietorship Field (1) The table below describes the fields and the entries for a sole proprietorship.13.2. or B if there are filing requirements Master-File-IND LOC-CD Input the valid two-digit EIN prefix for the campus.6 .13.1. Description of Input Data • • The Master File Indicator (MFI) is: O if there are no filing requirements. verify that the EIN is a valid number by researching it on ENMOD and INOLES. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.13.7.13. No. If no.7. The Name Control is the first four characters of the individual’s last name. BMF Name Control Job Aid.7. See IRM 21.13 page 51 Research the sole proprietor’s name and trade name using: • CC NAMEB.5. See IRM 21.7.4.7. See IRM 21. Rev.7 for important information on foreign entities.7. The entity’s primary physical location street address.3. Proprietor. This generates a CP 575E notice which advises the taxpayer to file Schedule H.7.7.13. Middle initial.7.7.1 for more information on filing requirements.7. • Do not reject an application because the information in the system might be incorrect. Capt. The Sort Name is the trade name or the doing business as (DBA) name. Jr.13.13.13. • Delete prefixes from true names or surnames.7. No. and Last name).7.. Example: Input as “JAMES P ]RAIN] JR”: Notes: • Research INOLE for the true name.7.3.3. The date the entity began doing business.7. Enter the code “ZZ” if the entity is a household employer. Hon. For example.6. III.7 Business Tax Returns and Non-Master File Accounts Field Description of Input Data The Primary Name is the true name of the individual (First name. Input filing requirements as applicable.6. Exception: Do not delete suffixes such as DDS.7.5. Primary-Name Continuation-of-Primary-Name Sort-Name Care-Of-Name Mail-Street-Or-Foreign-City/Zip Mail-City/State/Zip Or-ForeignCountry Location-Street-Address Location-City/State/Zip Filing Requirements Sole-Proprtr-SSN Return-ID-CD Business-Operational-Date 21.7.13.13.13. if appropriate. See IRM 21.3. Miss. See IRM 21. Mrs. Richard Green) or it is a name of indeterminate gender (for example.6 Internal Revenue Manual Cat. If the entity applying has a designated person to receive tax information. Mrs.1.2.3. See IRM 21. enter the person’s name as the Care-of-Name as indicated by the taxpayer. PhD. AKA. Example: Sunshine Restaurant Note: Delete prefixes from the trade name: DBA. Example: Owner. Mailing address for the entity’s correspondence. See IRM 21. TA. The sole proprietor SSN is the individual’s SSN or ITIN from Form SS-4.13. Line 9a. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .7. a husband’s and wife’s names may have been transposed on their SSNs. MD.4. Chris Blue. Example: Mr. See IRM 21. See IRM 21.5.7. Dr. Mrs.5.3.3 for more details.2. See IRM 21.5.13.) • Delete suffixes from the true name. Gov Important: Do not delete “Mrs” when shown with the full name of the husband (for example. Enter if different from Line 1.7.7.3.13.7.2. Attorney.page 52 21.7. Sr.3.3.7. Agent. 13 page 53 Description of Input Data If the business has employees.” “Per Mail.Assigning Employer Identification Numbers (EINs) Field Wages-Paid-Date 21.2.22. See IRM 21.13.2.7.18.5.7.7.) • Individuals authorized to receive EINs for corporations (IRM 21.4 for more details.7. See IRM 21.2.7. See IRM 21. Line 10. See IRM 21.7.13.) Internal Revenue Manual 21.5.7.29.” or “Per Phone[Caller’s Name and Phone number]”.13. See IRM 21.13.3. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . If the MFI is B and the taxpayer has received another EIN for either this or another business.7.7.2 (10-01-2006) EIN Assignment: Corporation (1) This subsection contains information on assigning EINs for corporations. the date the business began paying its employees.3. No.3. Form SS-4.7. See IRM 21.13.7.19. Line 18. if provided.7. See IRM 21.20 for a complete list of Reason Applied Codes.2 Cat.7.26.7.2. The number of employees (if any). Form SS-4.30.7. if applicable Duplicate-Address Number of Employees Reason-Applied Phone Prior-EIN Business Location County and State Type of Entity Type of Entity Remarks Reason for Applying Message Principal Business Activity Checkbox Principal Business Activity Remarks Principal Merchandise Sold or Service Prior EIN Remarks 21. and Any other pertinent information about the account . enter Y in this field. See IRM 21.7. See IRM 21.13.7. Form SS-4.13.3. Description of type of business.7.13. Form SS-4. • Type of Entity Remarks should be blank.13.13.27 for codes. The reason applied (line 10) is entered when the MFI is B or O.13.7.3.13.28. County and State where business is located.3.7. Form SS-4.5.3.13.3. See IRM 21.13.7. Line 17.5.13.13.3.5.1.7. See IRM 21.7.21.7.3.3.13. • Input “01”.25. if present.3.7.) • Determining whether the corporation needs an EIN (IRM 21.13.7. • • • • • The method by which the request was received: “Per Fax.7. including: • Definition of a corporation (IRM 21.7.7. See IRM 21.24.2. Enter the 10 digit telephone number of the business owner. Line 16 See IRM 21. Line 16 remarks only if “Other” is checked.7.3.7.3. or both. property. must be maintained The parent corporation consolidates the tax information of a division with its return.6.13.5. Since a corporation is an entity in its own right.13. for the corporation’s capital stock.5. Actuarial Science. In forming a corporation.7.page 54 21.4. No.7.5.1 (10-01-2006) Definition: Corporation (1) A corporation is defined as a legal entity or structure created under the authority of the laws of a state consisting of a person or group of persons who become shareholders. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . (3) The table below describes the associated terms and guidelines for a corporation. it is liable for its own debts and obligations.7.5. Accounting.13.7 Business Tax Returns and Non-Master File Accounts • Research before assigning an EIN to a corporation (IRM 21. EIN. and • Can make FTD payments but the parent corporation’s name.2.2. it is not a separate entity. address. Performing Arts. but has the option to file Form 1120 with the parent corporation or on its own Note: The subsidiary must have the same tax year as the parent corporation.5. Term Subsidiary • • Guidelines A subsidiary of a corporation: Must have its own EIN Files a separate charter with the Secretary of State • Issues its own stock.7.2.13. The surviving corporation continues to use its original EIN. and • Files its own employment tax returns.13. Architecture.1 Internal Revenue Manual Cat. etc.5. A division of a corporation: Is an extension of the parent corporation. Division Corporate Merger • • 21. and • Substantially all of the stock is owned by the employees who perform the services. Engineering. The entity’s existence is considered separate and distinct from that of its shareholders. Law.2.).) • Determining filing requirements for a corporation (IRM 21. or Consulting. prospective shareholders transfer money. • • A corporate merger occurs when one corporation buys out another corporation and merges into one.2. The corporation that does not survive must submit the applicable final returns to close out its account. and • CC ESIGN input for corporations (IRM 21.7. (2) A personal service corporation is an organization in which: • The activity involves the performance of services in the field of Health.) 21. must be asked if he/she can legally bind the corporation.13. Request one of the following documents in this case: • Articles of incorporation stating that he/she is legally bound.2. Cat. and Can have a different tax year from the parent corporation Note: If the affiliate files a consolidated return with the parent company.2.Assigning Employer Identification Numbers (EINs) Term Affiliate • • 21. 21. it must have the same tax year. 21. or • A taxpayer signed Third Party Designee authorization on the Form SS-4 Note: See IRM 21.5. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.13. or • Correspondence stating that he/she is legally bound to receive the EIN on corporation letterhead and signed by the president of the corporation (3) EINs must not be disclosed to a third party without a valid: • Form 2848. then the incorporator is allowed to receive the EIN. who is not the president of a corporation.5.7.3. (2) EINs cannot be disclosed to a personal secretary or assistant unless he/she can legally bind the corporation.2 (10-01-2010) Individuals Authorized to Receive EINs: Corporation (1) Established EINs can only be disclosed to individuals who can legally bind the corporation.2. The authority to bind means the ability to execute agreements that are binding and legally enforceable against the corporation under state law.13. Power of Attorney (POA) • Form 8821.3 (10-01-2006) Determining the Need for an EIN: Corporation (1) Use the information in the table below to determine the need for an EIN for a corporation.3 .7.13.7. No.7.5. (4) If the corporation is incorporated in Delaware. Taxpayer Information Authorization (TIA). Individuals who can legally bind the corporation include: • • • • • President Vice president Corporate secretary Corporate treasurer Chief executive officer Caution: A corporate officer.3 for more information on third party disclosure.13 page 55 Guidelines Each affiliated corporation: Has its own charter. page 56 21. obtain documentation from the taxpayer verifying that the name is registered with the state. 21.13. • • • • • The entity is a division of a corporation After a corporate merger. • If no. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .4.2.4.3.7 Business Tax Returns and Non-Master File Accounts If Then a new EIN is Needed. See IRM 21.13.13.13.4 Internal Revenue Manual Cat. set up the account with the bank as the taxpaying entity and the business name as the DBA. No. • CC NAMEE: Falcon & Sons Inc. See IRM 21.4 (10-01-2010) Research Before Assigning an EIN: Corporation (1) Follow the steps in the table below to research an EIN request before assigning a number. verify that the EIN is a valid number.2.7.2.7. Research the corporation’s name: • CC NAMEB • CC NAMEE Examples: • CC NAMEB: Falcon & Sons Inc. proceed to ESIGN to assign an EIN. the only change is either identity. form.7. the surviving corporation uses its existing EIN A corporation declares bankruptcy The business name changes The location changes or new ones are added (stores. See IRM 21. Step 1 Action Verify the responsible party’s name and SSN. manufacturing plants. • Did you find an EIN? If yes.13. liabilities.. This information is found on Lines 7a and 7b of Form SS-4. or branches) • The entity chooses to be taxed as an S corporation • After a corporation reorganization.2.7. 2 3 21. and charters are obtained by the buyer Not needed. or place of organization • A corporation is sold and the assets. enterprises. • • The entity became a subsidiary of a corporation The entity is a subsidiary of a corporation and currently uses the parent corporation’s EIN • The corporation becomes a partnership or sole proprietorship • A corporation went out of business and reopened with a new charter • A bank foreclosed on a corporation and kept the business open with the bank as the taxpaying entity Note: In the case of a bank foreclosure.2.5.5. If the taxpayer wishes to use the name of an existing entity. ITIN or EIN using CC INOLE.+.7 for important information on foreign entities/persons.4. Note: There cannot be more than one active corporation with the same name in the same state.7. 13.Assigning Employer Identification Numbers (EINs) 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. Taxpayers who apply over the internet are provided with this information during the online session. enter 1120–01.S.7. or has a branch office in the U.2. Do not establish the filing requirement of 1120–02 during EIN assignment. If the caller is unsure.13 page 57 (1) Use the table below to determine the filing requirement for a corporation. Input a filing requirement of 06. No. the CP 575 notice instructs the taxpayer to file Form 2553.irs. For paper and fax applications. See IRM 21.13. but • Does business in the U. If you can not determine the correct 1120 filing requirement based on the nature of the business. Income Tax Return of a Foreign Corporation Employer. The entity must file Form 1120-F. • On a phone call.5. An S corporation (Subchapter S or Sub S) • • • If • • • Philadelphia Campus (PAMC) Only If the type of entity indicated is Incorporated in the United States • A foreign company.S. Cat.2.13. or call 1-800-829-3676 and request the form and instructions by mail.2 for more information about corporate filing requirements. Then The entity must file Form 1120. Notate the EIN on the Form 2553.5 . and • Not incorporated in the U. Form 2553 is attached: Access command codes ENMOD/ ENREQ/BNCHG and input TC 093 .7.2.5.S.7.5. Note: On a phone call.5 (10-01-2009) Determining Filing Requirement: Corporation 21.7. Territories except Puerto Rico. enter 1120–01.13.7. advise the taxpayer to obtain Form 2553 and instructions from the IRS Website at http://www. Note: This includes all U.7.7.S.4. If the type of entity indicated is A for-profit corporation Then Enter the appropriate Form 1120 filing requirement as indicated by the nature of the business. Route to the appropriate BMF Entity Team. ask the taxpayer what type of Form 1120 he/she will be filing.gov/ . See IRM 21. 13. If a Personal Service Corporation’s filing requirement is incorrect. if it is a non-profit corporation without employees.5. Loc-Cd 21.7. However.13.7 Business Tax Returns and Non-Master File Accounts (2) Organizations of professional persons organized under State Professional Association Acts are treated as a corporation for tax purposes.page 58 21.7. Field Master-File-IND Description of Input Data The Master File indicator (MFI) is B. The FYM must be 12. See IRM 21. This is the case if the taxpayer checks the corporation box on Form SS-4 but also indicates that they are a non-profit organization (IRC § 501(c) or similar statement). Note: The last two positions of the field display the Area Office Code (00). See IRM 21. Note: A non-profit entity may be incorporated.6 (07-19-2010) CC ESIGN Input: Corporations (1) The table below describes the fields and the entries for corporations. Input the valid two-digit EIN prefix for the campus.3 for general input instructions.5.4. assign MFI of O. change it to Form 1120 FRC of 01.2. 21. No.6 Internal Revenue Manual Cat. Note: Form 1120 FRC of 19 cannot be input via CC BNCHG.13. (3) For a Personal Service Corporation.2.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . The tax return will then update the filing requirement to 19.7. input a Form 1120 filing requirement of 19.7.13.2. see Document 7071-A.7. change symbols.Professional Association -SC . No.5. • Suffixes such as PA. and Inc. For more information on inputting Name Control. • The ampersand (&) and the hyphen (-) are considered valid characters in the Primary Name line.13 page 59 Description of Input Data The Name Control is the first four significant characters of the corporation’s name.Professional Corporation -PA . Example: Kathryn Canary Memorial Fund. PC etc. Example: The Flamingo • Name Control is THEF • ESIGN input is THEF • Use corporate Name Control rules if an individual name contains the following abbreviations: Example: -PC . Important: • Delete the word “the” unless it is followed by only one word. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual . • Disregard the word “the” when followed by more than one word. BMF Name Control Job Aid. The Primary Name is the name of the corporation as it appears on the state charter. or -PS .Small Corporation. indicate a corporate entity and must be input with the corporation’s name. Inc. • Name Control is MEAD • ESIGN input is MEAD • Include the word the when it is followed by only one word. or change and to &. • Do not abbreviate.2.Professional Service Example: John Waxwing PA • Use corporate Name Control rules if the organization’s name contains the words Fund or Foundation. • Otherwise. 21.Assigning Employer Identification Numbers (EINs) Field Name-Ctrl 21. Example: The Meadowlark Co. Note: Do not reject a Form SS-4 if the taxpayer did not include a corporate ending in the primary name such as Co.13. PC.6 Primary-Name Continuation-of-PrimaryName Cat.7. do not modify the corporate name. 7.).13.13.5.7. See IRM 21.13. (Those that are a church or are affiliated with a church or with a governmental entity are exempt from filing.7.7. See IRM 21.7. trustee’s or debtor in possession’s name. See IRM 21.5 for input requirements. change or add a Sort Name to show the receiver’s. vice-president.7.3.page 60 21.7.7. When a corporation is in bankruptcy.13. No. unless it is an exempt organization.3. When an entity is incorporated.2. Entities that are incorporated with a state are also incorporated for federal tax purposes.7.3.7.13.6 Internal Revenue Manual Cat.3. (If provided) See IRM 21.6. Care-of-Name Mail-Street-Or-ForeignCity/Zip Mail-City/State/Zip OrForeign-Country Location-Street-Address Location-City/State/Zip Filing Requirement 21.15. it must file the appropriate Form 1120.7. or • a corporation officer’s name (president.7. See IRM 21.3.5 for input requirements.2. etc.4 for input requirements.6.3 for input requirements.7. The Sort Name is never • another corporation or limited liability company (LLC) name.13.2 for input requirements.) Note: Form 990 filing requirements are not assigned by AM EIN Assistors.13.7. See IRM 21. Most exempt organizations that are incorporated must file the appropriate Form 990. See IRM 21.7.7.5.7 Business Tax Returns and Non-Master File Accounts Field Sort-Name Description of Input Data The Sort Name is the trade or business name if it is different from the true name.13.7.7. or a fiduciary is appointed in a state insolvency proceeding.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . 13. Change or Retain a Tax Year. Caution: Never change the FYM for an entity on the BMF. No. The date the entity began doing business. or a personal service corporation. or a personal service corporation.2. insurance company.2. or by filing Form 1128.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7 for important information on foreign entities/persons. • The taxpayer is responsible for determining if the company is a small business corporation.Application to Adopt. See IRM 21. • Corporations can determine their FYM. XREF-TIN-Type SSN/ITIN/EIN Business-OperationalDate Cat.5.6 .7. or • 2 for EIN. insurance company. unless the taxpayer has explained the reason for the change and it is permissible by law. insurance company.7.3. or a personal service corporation. Form 1128 .7. The cross reference TIN type is used to identify if the number is an EIN or a SSN/ITIN.2.Assigning Employer Identification Numbers (EINs) Field FYM 21. unless they are a small business corporation. the taxpayer can only change it if they meet specific criteria. The SSN/ITIN or EIN is located on line 7b of Form SS-4.13 page 61 Description of Input Data The Fiscal Year Month (FYM) is the month in which the fiscal year ends for the corporation.3 for more details.7.13.20.2. Enter the number: • 0 for SSN/ITIN. • Once a FYM is determined (return filed).3. see IRM 3.13. For information on the specific criteria needed for changing a FYM. enter the month preceding the business operation date (BOD). • If the FYM is blank and the corporation type is not a small business corporation. These company types must use a calendar year for the fiscal year (December 31). See IRM 21. 7 Business Tax Returns and Non-Master File Accounts Field Wages-Paid-Date Description of Input Data If the business has employees.3. Form SS-4.3. Line 10 See IRM 21. If the MFI is B and the taxpayer applied for an EIN for either this or another business.4 for more details.7.7.25. County and state where business is located See IRM 21.3.7.3.13.7.” “Per Mail. See IRM 21. If present. • The method by which the request was received (“Per Fax. Number and Type of Employees Reason-Applied Phone Prior-EIN Business Location County and State Type of Entity Type of Entity Remarks Reason for Applying Message Principal Business Activity Checkbox Principal Business Activity Remarks Principal Merchandise Sold or Service Prior EIN Remarks 21. Form SS-4.13.3.7.3. assign Form 944 filing requirements.28.3.13.20.3.21. Form SS-4. if applicable See IRM 21.7.27.3. Form SS-4.7.3. Form SS-4. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .7.7. Line 18 See IRM 21.24.7.5. Line 16 See IRM 21.2.3. Line 17 See IRM 21.7. If “other” employees and Form SS-4. Line 9a See IRM 21. if provided.3.7. See IRM 21.7.13.7.2. and • Any other pertinent information about the account (such as entity classification change). The reason applied (Form SS-4.13. See IRM 21. Form SS-4.7. line 14 is “yes”.13.7. See IRM 21.7.” or “Per Phone[Caller’s Name and Phone number] ”). See IRM 21.29.7. Enter the 10 digit telephone number of the business owner. line 10) is used when the MFI is B or O.7. No.7. The number of employees (if any).3.19.7.7.7.23.13.7.26.13. Line 16 See IRM 21.7. the date the business began paying its employees.page 62 21.13.13.6 Internal Revenue Manual Cat.13.7. enter Y in this field.22.13.13.30.13. This is not a new entity type.) Research before assigning an EIN to a partnership (IRM 21. (IRM 21. Note: Individuals.3 (10-01-2005) EIN Assignment: Partnership 21.4.) 21. (3) HR 2206.13.13. and expects to share in the profits and losses of the business.7. Public Law 110-28.5. If the spouses need.13. Small Business and Work Opportunity Tax Act of 2007. they can elect to be treated as a “Qualified Joint Venture”. (2) A domestic LLC with at least two members that does not file Form 8832 is classified as a partnership for federal income tax purposes. estates.13.2.5.13.7.3.7.7.7. The law simply allows that if a husband and wife are the sole owners of the joint venture.5. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.5. 8215 provides that for tax years beginning after 12/31/2006.1.5.1 .7. each spouse should apply for one as a sole proprietor.) Determining whether the partnership needs an EIN (IRM 21. the entity cannot be classified as a partnership and is either taxed as a disregarded entity or can elect to be taxed as a corporation.1 (10-01-2007) Definition: Partnership (1) A partnership is the relationship existing between two or more persons who join together to carry on a trade or business. Term Partnership Agreement Description A partnership agreement is a verbal or written agreement whose purpose is to create a partnership.3.7.13. including: • • • • • Definition of a partnership (IRM 21.3. a “qualified joint venture” conducted by a husband and wife who file a joint return is not rated as a partnership for federal tax purposes. but one of the members is a disregarded entity owned by the other member. Separate partnerships mean different partnership agreements and require separate EINs. Cat.5.5. limited liability companies (LLC) and partnerships can be partners within a partnership. both materially participate in the trade or business. and file a joint individual tax return.5.7. Each spouse must claim income and expenses on a separate Schedule C or F as sole proprietors. No. (4) The table below describes the associated terms for a partnership.).13. these spouses are treated as sole proprietors. and • CC ESIGN input for partnerships. corporations.) Determining a filing requirement for a partnership (IRM 21. Each partner contributes money.3.3.3.13.3.13.7.5. or otherwise request EINs. For tax purposes.13 page 63 (1) This subsection contains information on assigning EINs for partnerships. trusts.6.3. labor or skill. Note: If an eligible entity has two members under local law.Assigning Employer Identification Numbers (EINs) 21.7.) Individuals authorized to receive EINs for partnerships (IRM 21.3.5. Provision No. property. page 64 21.7 Business Tax Returns and Non-Master File Accounts Term Description Sale or Exchange of 50 The phrase “sale or exchange of 50 percent Percent or More of the or more of the total interest in partnerships” Total Interest in Partis used to determine if the partnership has nerships terminated. Note: IRC § 708(b)(1)(B) states that a partnership was considered terminated if within a 12-month period there was a sale or exchange of 50% or more of the total interest in the partnership’s capital and profits. Treasury Regulations 1.708-1 (b) (4) Example (ii) and 301.6109-1 (d) (2) (iii) provides that a partnership that is terminated under IRC § 708(b)(1)(B) shall retain the EIN of the terminated partnership. Schedule K-1 • The partnership uses Schedule K-1 to report each partner’s share of the partnership’s income, credits, deductions, etc. All Partnerships must complete Schedule K and Schedule(s) K-1 and attach them to Form 1065. Partners should keep the K-1 with their individual tax records. • • 21.7.13.5.3.2 (10-01-2007) Individuals Authorized to Receive EINs: Partnerships (1) Established EINs can be disclosed to: • A responsible and duly authorized partner (including general and limited partners), or • An authorized third party. Note: Tax returns and return information can only be released to individuals as outlined in IRM 11.3.2.4.2. (2) EINs must not be disclosed to a third party without a valid Form 2848, Form 8821 or a signed Form SS-4. See IRM 21.7.13.3.3 for more information on third party disclosure. 21.7.13.5.3.3 (10-01-2008) Determining Filing Requirement: Partnership (1) Form 1065, U.S. Return of Partnership is filed: • To report the income, deductions, gains, losses, etc. from the operation of a partnership • By all domestic partnerships and foreign partnerships that are engaged in a trade or business, or have income from sources in the United States, and • By religious and apostolic organizations that are exempt from income tax under IRC Section 501(d). (2) The return is filed annually and is due on the 15th day of the: 21.7.13.5.3.2 Internal Revenue Manual Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Assigning Employer Identification Numbers (EINs) 21.7.13 page 65 • Fourth month following the close of its tax year for domestic partnerships, and • Sixth month following the close of its tax year for partnerships where partners are all nonresident aliens. (3) Use the table below to determine the filing requirement for a partnership. If The entity type is a • partnership • joint venture Caution: The term “joint venture ”in this case is not the same as the “qualified joint venture” above. See IRM 21.7.13.5.3.1. Form SS-4 states tenants in common Then Enter a Form 1065 filing requirement of 1. Establish the entity with a Form 1065 filing requirement of 1. 21.7.13.5.3.4 (1) Use the table below to determine the need for an EIN for partnerships. (10-01-2006) Determining the Need If any of the following criteria is met Then a new EIN for an EIN: Partnerships is • The partnership requests an EIN and does not already have one • A partnership incorporates • One partner takes over and operates as a sole proprietorship • A partnership ends and a new one is begun Exception: Partnerships terminated under IRC § 708(b)(1)(B) do not require a new EIN. • A bankrupt partnership establishes a liquidating trust that is a separate entity for tax purposes. See paragraph (2) below. • A partnership declares bankruptcy • The partnership name changes, or • The location of the partnership changes or locations are added Needed. Not needed. (2) A bankrupt partnership that establishes an escrow account, settlement fund, or similar fund to liquidate or distribute assets must obtain a new EIN for that entity. Note: Correspondence may be needed for bankrupt partnerships that establish an escrow account, settlement fund, or similar fund to liquidate or distribute assets. Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.13.5.3.4 page 66 21.7 Business Tax Returns and Non-Master File Accounts (1) Follow the steps in the table below to research an EIN request before assigning a number. Step 1 Action Validate the partner’s SSN/ITIN using: • CC INOLE • CC NAMEI • CC NAMES If the partner is an entity and not an individual, validate its EIN using: • CC INOLE • CC NAMEB • CC NAMEE Note: See IRM 21.7.13.3.2.7 for important information on foreign entities/persons. Research the partnership’s name using: • CC NAMEB, and • CC NAMEE Examples: • CC NAMEB: Gazelle and Giraffe,+, • CC NAMEE: Gazelle and Giraffe Ptrs • CC NAMEI: Giraffe, John Note: Use the partners’ names and DBA when researching. • • Did you find an EIN? If yes, verify that the EIN is a valid number. See IRM 21.7.13.4.2.4. If no, proceed to CC ESIGN to assign an EIN. 21.7.13.5.3.5 (10-01-2006) Research Before Assigning an EIN: Partnership 2 3 21.7.13.5.3.6 (07-19-2010) CC ESIGN Input: Partnerships (1) The table below describes the fields and the entries for partnerships. See IRM 21.7.13.7.3 for general input instructions. Field Master-File-Ind. Loc-Cd Description of Input Data The Master File Indicator (MFI) is B Input the valid two-digit EIN prefix for the campus. See IRM 21.7.13.2.4. Note: The last two positions of the field display the Area Office Code (00). 21.7.13.5.3.5 Internal Revenue Manual Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Assigning Employer Identification Numbers (EINs) Field Name -Ctrl 21.7.13 page 67 Description of Input Data The Name Control is the first four characters of the: • Business (DBA) or trade name Example : Rose Restaurant, or • First partner’s last name. Examples : Burgandy, Olive & Cobalt, Ptrs or Mary Smith and Jane Doe For more information on inputting Name Control, see Document 7071-A, BMF Name Control Job Aid. Exception: The online EIN application cannot distinguish a partner’s name (first or last name) from a business (trade) name. Therefore, corporate name rules (first four characters entered in the legal name field) are applied to all partnership entities established over the internet. The Primary Name is the legal or true name of the partnership, or the list of partners. This is usually the business name. However, if the taxpayer indicates an individual name and it is different from the business or trade name, use the individual name. If a partnership name is not provided, use the partner’s name(s) followed by the abbreviation PTR. If it is not possible to list all the partners, list the maximum number of names and add the phrase Et al ptr. If there is only one partner’s name listed, add the phrase ET AL PTR. Do not delete suffixes such as DDS, MD, Ph.D., Jr., Sr., III. Primary-Name Continuation-of-PrimaryName • • • • Sort-Name The Sort Name is the doing business as (DBA) name, if it is different from the true or legal name. Note: If the taxpayer supplies a general partner’s or a tax partner’s name and there is not a DBA name, enter the individual’s name followed by the words gen ptr or tax ptr. Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.13.5.3.6 The fiscal year month (FYM) is the month in which the fiscal year ends for the partnership. See IRM 21.8. SSN or an ITIN.5.7. If there is no FYM indicated. The SSN. Mail-Street-Or-ForeignCity/Zip Mail-City/State/Zip OrForeign-Country Location-Street-Address Location-City/State/Zip Filing Requirements FYM XREF-TIN-Type SSN/ITIN/EIN 21.7.3. See IRM 21. see IRM 2. Assign Form 1065 filing requirements for all partnership entities.13.4.page 68 21.7. enter it as the In-Care of Name.4 for input requirements. For additional information on Form 1065 filing requirements.7.7.7.7. assign any additional filing requirements. See IRM 21.7.10.7.13. Also.7 for important information on foreign entities/persons.3 for input requirements.3. a LLC.7.7.7. and not used as the Sort Name. No. ITIN or EIN is located on Line 7b of Form SS-4. Note: If the Primary Name is identical to the In-Care of Name.13.3.13. or • 2 for EIN. Enter the number: • 0 for SSN/ITIN.7. input FYM 12. IDRSTerminal Input. Form 1041. See IRM 21. Note: If another entity is listed as a partner (for example.3. The cross reference TIN type is used to identify if the number is an EIN.7. a corporation.7. See IRM 21. CC ESIGN.2.7.5 for input requirements.7 Business Tax Returns and Non-Master File Accounts Field Care-of-Name Description of Input Data The In-Care of Name is the name of a general or tax partner if it is provided.3.13.2 for input requirements.6 Internal Revenue Manual Cat. Note: Form 1065 is not compatible with Form 1120.3. or Form 1066 filing requirements.3. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . or a partnership). as appropriate. See IRM 21.13. a trust. this field is not required.13. 3.13 page 69 Description of Input Data If a notice other than a CP 575 is required.3. the date the business began paying its employees. See IRM 21.7.3 for more details.25. if provided. Line 10 See IRM 21. County and state where principal business is located See IRM 21.27.7.22.13. See IRM 21.7. If the business has employees.7.7.7.5.13.7.7. See IRM 21. Line 16.7.7. Form SS-4. Line 18.7.3.3.3.7.7.3.6 . assign Form 944 filing requirements.13. Form SS-4.13.7.2. See IRM 21.3.28.7.13.7.7.7. See IRM 21. If Line 14 is “yes ”.13. The reason applied (Form SS-4.3.3.3. The number of employees (if any).13.13.3. The date the entity began doing business. input the appropriate code. Line 9a See IRM 21.7. Form SS-4.7. enter Y in this field.7. Form SS-4.7. See IRM 21.29. Checkbox . Line 10) is used when the MFI is B or O.20 for a complete list of Reason Applied Codes.13.7. if present See IRM 21.3.13.13. See IRM 21.Assigning Employer Identification Numbers (EINs) Field Notice-Information-Cd 21.24.13.19.7.21. Form SS-4. Line 16 See IRM 21.3. If the MFI is B and the taxpayer applied for an EIN for either this or another business. if listed Type of Entity Type of Entity Remarks Reason for Applying Message Principal Business Activity Checkbox Principal Business Activity Remarks Principal Merchandise Sold or Service Prior EIN Cat. Line 17 See IRM 21.7. Business-OperationalDate Wages-Paid-Date Number and Type of Employees Reason-Applied Phone Prior-EIN Business Location County and State. The 10 digit telephone number of the business owner.3.4 for more details.13.7.13.3.26.13 for a complete list of codes.13. See IRM 21. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.30.7.2.7. 4.page 70 21.2.3.New Regulations Effective 1/1/2008 and 1/1/2009 (IRM 21.7.7. and • Can have two or more members or a single member Note: For federal income tax purposes. obtain documentation from the taxpayer verifying that the name is registered with the state.) • CC ESIGN input for LLCs (IRM 21.7.” “Per Mail.4.1 (10-01-2006) Definition: LLC (1) A limited liability company (LLC) is an entity organized under the laws of a state or foreign country that: • Has the limited liability feature of the C corporation • Is formed by filing articles of organization with the individual state’s Secretary of State office. if applicable See IRM 21.5.13. and • Write “Disregarded Entity” or “Disregarded Entity-Sole Proprietorship” in the space provided on Line 9a.7.13.7.) • LLC filing as a corporation (IRM 21.23.5.4.5.4. and • Any other pertinent information about the account .13.13.5.13.3.) 21.” or “Per Phone” [Caller’s Name and Phone number]).13.7.7. 21.1.13. that accepts the default classification.5. (2) A single-member domestic LLC that accepts the default classification of disregarded entity.13. 21.5. should: • Check the Other box on Line 9a.13.2. If the taxpayer wishes to use the name of an existing entity. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .4.4 (1) This subsection contains information on assigning EINs for limited liability (10-01-2008) companies (LLCs).4 Internal Revenue Manual Cat.) • Determining the need for an EIN: Single member LLC (IRM 21.5.) • Individuals authorized to receive EINs: LLC (IRM 21.2.5. an LLC is not recognized as an entity type.7. (3) A multi-member domestic LLC.7.7.5. No.) • LLC .7. A multi-member domestic LLC.13.13.7.5.7.4.) • Why two EINs are assigned to a single member LLC (IRM 21. including: EIN Assignment: Limited • Definition of a limited liability company (IRM 21. and wants an EIN for filing employment tax returns or nonfederal purposes.5. should check the “corporation” box and write in “single-member” or “multi-member” below the form number entry line.7 Business Tax Returns and Non-Master File Accounts Field Remarks • Description of Input Data The method by which the request was received (“Per Fax.) Liability Company (LLC) • Determining tax classification and filing requirements (IRM 21.4. that will be filing Form 8832 or Form 2553.4.4.13.1.3.2.5. should check the “partnership” box.1. (4) There cannot be more than one active LLC with the same name in the same state.4. 7701-3 of the Procedure and Administration Regulations. If unable to resolve the classification of the LLC. Publication 555. since the husband and wife are joint owners of the LLC. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7. See IRM 21. Texas. (Form 8832 does not have to be filed if the LLC only wants to become an S corporation. advise taxpayer during the application process. A domestic LLC can file Form 8832. both contain additional information on community property laws. California.4.5.1 (01-13-2009) LLC Filing as a Corporation (1) If the taxpayer has indicated Corporation on Line 9a.1. it is not necessary to provide this information. or Third Party Designee. and IRM 25. Note: For taxpayers using prior revisions of Form SS-4. see Sections 301. Do not send Letter 147C to taxpayers applying by paper or fax since the CP 575 notice provides this information.4. Form 2553 must be received in the BMF Entity function according to the BMF Entity State Mapping chart. 2002-69.2. advise the taxpayer they must file Form 8832 to elect to be classified as an association taxable as a corporation. (2) It is the taxpayer’s responsibility to determine the correct entity classification.7. However.2 (1) For federal income tax purposes: (10-01-2007) • An LLC can be taxed as a corporation. 2004–48 to elect S corporation status. (5) An LLC can also elect to be treated as an S corporation. Proc.5. In either case. Community Property . Nevada. and Classification and Filing • The number or type of members and existing characteristics determines the Requirements: LLC correct filing requirement Note: The July 2007 revision of Form SS-4 added three questions on Line 8 specifically for LLCs. if there is no indication of the correct entity classification of the LLC.) (6) Per Rev. Idaho. If the taxpayer has a valid Power of Attorney. Note: Community property states include: Arizona. attempt to contact the taxpayer by telephone. which allows EIN assignment employees to correctly assign the default filing requirements and populate the LLC>IND field on CC ESIGN. For the S corporation status to be approved.2. No.13.13. Louisiana.1 . Cat.7. or be disregarded as Determining Tax an entity separate from its owner. to avoid the default classification and elect to be classified as an association taxable as a corporation.Assigning Employer Identification Numbers (EINs) 21. 21. or Form 2553 under Rev. tax information related to the LLC can be discussed with either spouse. New Mexico.13. Entity Classification Election. Note: For EIN phones. a partnership must have more than one member.4.13. Proc.5. (3) For more information on determining if a company is an LLC.2. (4) A domestic LLC with two or more members is treated as a partnership by default.7. and Wisconsin.4. assign the multi member default classification of Form 1065. a husband and wife who are the sole owners of an LLC and reside in a community property state can choose whether they are treated as a partnership or disregarded entity.18.7. Taxpayer Information Authorization.7. partnership.13 page 71 21. Washington. Community Property.7701-1 through 301. 4.New Regulations Effective 1/1/2008 and 1/1/2009 21. 2008. Note: For tax periods beginning on or after January 1.e.4. as they may require one for the reporting and payment of excise taxes.2 Internal Revenue Manual Cat. it has not filed an election to be taxed as a corporation) cannot be an employer.4. single-member LLCs without employees will not be discouraged from applying for an EIN. The taxpayer/ preparer must make a concerted effort not to get the two confused.13. and pay their employment taxes under the LLC name for tax periods ended prior to January 1. The owner is the employer of record. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . and some 720 liabilities) incurred after January 1. It was published at the request of practitioner groups who complained that without the option. 2009. disregarded entities would have to run parallel accounting systems for state and federal employment taxes. (3) If the taxpayer chooses to calculate. 2009 under the owner’s name. issue Letter 147C. For certain excise tax liabilities (reported on Forms 730. For employment tax liabilities incurred after January 1. (4) Single-member LLCs who will begin paying employees after January 1.2. 2009. Notice 99-6 is obsolete and employment taxes must be reported in the name and EIN of the LLC.7 Business Tax Returns and Non-Master File Accounts (1) Final regulations changing the treatment of single-member LLCs (who have not filed an election to be taxed as a corporation) for employment and excise tax liabilities were issued on August 16. However. When processing fax. the LLC will still be disregarded for federal income tax purposes.2 (01-13-2009) LLC . assign two EINs (one for the owner and one for the disregarded entity). the single-member LLC is treated as a separate entity and is required to report excise taxes in the name and EIN of the LLC. For federal income tax purposes.page 72 21. report and pay employment taxes under the name and EIN of the LLC or the name and EIN of the owner. paper. the LLC is still disregarded. the LLC will be treated as a separate entity and must report employment taxes in the name and EIN of the LLC. 2007. The state never disregarded the entity for tax purposes. (2) If the taxpayer chooses to calculate. No. 11-C. The employment tax regulations require that an employer must have an EIN. 21.13.5.7. 2009 will need two EINs assigned to them.5.7. • Notice 99-6 allows a single member LLC that is a disregarded entity to calculate. One EIN will be assigned to the LLC with the single-member’s TIN in the SSN-ITINEIN> field. report and pay their employment tax liabilities for tax periods ended prior to January 1. Assign one EIN to the owner (if they do not have one previously assigned) and assign another EIN to the LLC.13. Again.7.2. and they are filing Form SS-4 to get an EIN for an LLC (for banking 21. The two EINs will generate separate CP 575 notices. (3) Single-member LLCs who began paying employees before January 1. 2009 because: • A single member LLC that is a disregarded entity (i. 2009 will no longer require two EINs (one for the owner and one for the LLC). or internet fallout applications. advising that the owner EIN is just for cross-referencing purposes. report.5. (2) The changes effective January 1. 2290. 2009. 2008 required limited changes to procedures for EIN assignment.3 (01-10-2008) Why Two EINs Are Assigned to a Single Member LLC for Certain Tax Periods (1) Two EINs are assigned to single-member LLCs with employees during tax periods ended prior to January 1. and • Must include all of its income and expenses on the owner’s tax return • Disregarded as an entity separate from its owner for all other federal tax purposes except for employment taxes on wages paid on or after 1/1/2009 and certain excise taxes for periods beginning on or after 1/1/2008. corporation. See IRM 21. (4) See IRM 21. etc) using his/her SSN or ITIN. Instead.2.4. they should check banking purposes. example.5.7.13.Assigning Employer Identification Numbers (EINs) 21.7. trust.13. 2009. partnership. W-9. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. they should not check “hired employees” in box 10. 21.2 for changes effective 1/1/2008. and the or later.4.13. • Input the owner’s name in the inestate.5. Cat.2. (3) Use the table below to assign the EIN(s) and filing requirements: If Then The LLC is disregarded as • Assign the EIN.3.5.13. (2) Research NAMEB and NAMEE to determine if the LLC had a previous EIN. an entity separate from its • Establish any known excise tax filing requirements (2290.3. 730.2.) care-of field followed by MBR or and does not have Single/Sole MBR. employees • Establish any known excise tax filing requirements (2290.2 for is not an individual (for changes effective 1/1/2008. No. 11-C) on the LLC EIN if the BOD is 1/1/2008 or later.2 for changes effective January 1. or whatever is appropriate.4.5. The owner is an entity that • Assign the EIN Note: See IRM 21.7.7.5.4. 11-C) on owner (for federal income the LLC EIN if the BOD is 1/1/2008 tax purposes). owner is an individual (and does not have employees) Note: The owner of the disregarded LLC is responsible for all federal income tax filings (Form 1040 including all schedules.7.13. a domestic LLC with only one member is: • Disregarded as an entity separate from its owner for federal income tax purposes. etc.1 (05-07-2009) Determining the Need for an EIN: Single-Member LLC (1) By default.4.1 .7. 730.13 page 73 purposes or because their state requires an EIN for the LLC). 1099. 5.5.2.13.page 74 21. Assign an EIN to the owner.) using his/her SSN or ITIN.1 Internal Revenue Manual Cat.7. See IRM 21.3. 2009 and the owner is an individual Assign the EIN. 2. unless they choose to file entity). Note: Third Party Designees applying for an EIN for a single-member LLC with employees are authorized to receive both the owner’s EIN and the LLC’s EIN. 3. • Establish filing requirements for employment taxes (94X) on the LLC EIN.5. prior to January 1.4. indicating that he/she has been assigned two EINs. then the individual owner must have an EIN that will in turn be used as a cross-reference for the LLC EIN. W-9. 2009 • In the case of an entity. and one for the LLC. if they do not already have one.7 Business Tax Returns and Non-Master File Accounts If Then The LLC is disregarded The owner must have a separate EIN (individual owner or other for the LLC.2 for changes effective 1/1/2009.4. 4.2 for changes effective 1/1/2008 and 1/1/2009.7.13. and has employees under the owner’s name and TIN.4.13. 11-C) on the LLC EIN. they would use the sole proprietor EIN. • • 21. The LLC has employees for tax periods beginning on or after January 1. during tax periods ended • In the case of an individual. No. etc.7. Establish filing requirements for employment taxes for the owner’s EIN or LLC’s EIN. Assign the second EIN to the LLC. Inform the taxpayer by sending Letter 147C. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . as indicated by the taxpayer for tax periods ended prior to 1/1/2009. one for the owner. 1099. they would use the EIN of the single owner (ex.2. Corp). If the owner chooses to obtain a separate EIN for the LLC. Exception: See IRM 21. Follow the four steps below: 1. Note: The owner of the disregarded LLC is responsible for all federal income tax filings (Form 1040 including all schedules. 730. Establish any known excise tax filing requirements (2290. 2009 and the owner is an entity that is not an individual • • 21. If the LLC is a Multi-Member The Default Tax Classification is Partnership Then Any of the LLC members (who are treated as partners for Federal tax purposes) can receive the EIN.5. See IRM 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. Establish any known excise tax filing requirements (2290. 11-C) on the LLC EIN.4 .2. Example: If the LLC is owned by The Flamingo Corp.4. W-9. 1099.Assigning Employer Identification Numbers (EINs) If The LLC has employees for tax periods beginning on or after January 1.7.7.13.Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e). See the table below for additional information. • Establish filing requirements for employment taxes (94X) on the LLC EIN. 1120.13. Note: A third party. authorized by the taxpayer.3.2 for changes effective 1/1/2008 and 1/1/2009. would also be authorized to receive the EIN.7. etc.4. default classification rules for LLCs apply.13 Then page 75 Assign the EIN.4.7. follow the rules for disclosure to corporations.13. 730.5. The EIN can be disclosed to a person who is authorized to receive tax information for that business entity. The individual owner is authorized to receive the EIN.4.5. See IRM 11. No.2. For AM EIN assignment purposes.) using the EIN for the entity. Note: The owner of the disregarded LLC is responsible for all other federal tax filings (Forms 1065. Single Member (Owned by an individual) Single Member (Owned by a business entity) Disregarded Entity for Federal Income Tax Purposes Disregarded Entity for Federal Income Tax Purposes Cat. 21.4 (10-01-2008) Individuals Authorized to Receive EINs: LLC (1) Tax information must be disclosed in conformance with the Federal tax treatment of the LLC. Field Master File Ind.6. Loc-Cd Description of Input Data MFI is O if no filing requirements.7.4. See IRM 21.5 (07-19-2010) CC ESIGN Input: LLC Name-Ctrl Primary Name Sort Name 21.5 Internal Revenue Manual Cat. No.4.13. if it is different from the true or legal name. LC.13.3 for general input instructions. See IRM 21.2. • Delete the word “the”. Never input LLC name in the sort line.7. 21.7.7. The Sort Name is the doing business as (DBA) name.13. Follow corporate name control rules if “the” is the first word in the LLC name. and PLLC indicate a limited liability company and are input with the LLC’s name. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . Note: If the taxpayer supplies a member’s name and there is not a DBA name. enter the individual’s name followed by the abbreviations. • Do not abbreviate. B if filing requirements. Input the valid two-digit EIN prefix for the campus.5. Note: Do not add an LLC suffix to the name line if one is not present. Note: The last two positions of the field display the Area Office Code (00).7.13. change symbols.5. The Name Control is the first four characters of the LLC name. The Primary Name is the name of the LLC as it appears on the articles of organization by the state. mbr or single (or sole) mbr.4. unless it is followed by only one word.5. • Suffixes such as LLC. See IRM 21. • Otherwise.13.page 76 21. or change “and” to “&” • The ampersand (&) and the hyphen (-) are considered valid characters in the Primary Name line.7. do not modify the LLC’s name.7 Business Tax Returns and Non-Master File Accounts (1) The table below describes the fields and the entries for LLCs.2. 7.5. The cross reference TIN type is used to identify if the number is an EIN.3.5. Mail-Street-Or-Foreign-City/Zip Mail-City/State/Zip Or-Foreign Country Location-Street. See IRM 21.7.2.2.7. another LLC or a partnership).5. and was not used as the Sort Name.Name 21.13 page 77 The In-Care of Name is the name of the member or single member if it is provided.Single Member LLC or M . See IRM 21. Valid entries on CC ESIGN are: S .7.7. this field is not required.7.13.7. See IRM 21. See IRM 21. or • 2 for EIN The SSN/ITIN or EIN is located on Line 7b of the Form SS-4 .4. • If another entity is listed as a member (for example.7.3.4. enter it as the InCare-of-Name followed by mbr or single (or sole) mbr. a trust.7.7.13. Information from Line 8b is used to populate the new LLC>IND field on CC ESIGN.7. Enter the number: • 0 for SSN/ITIN.3. a SSN or an ITIN.7.7 for important information on foreign entities/persons. The fiscal year month (FYM) is the month in which the fiscal year ends for the multi-member LLC.7.5 .13.3. Three LLC questions were added to the July 2007 revision of Form SS-4 (Lines 8a thru 8c).2.3. • If the Primary Name is identical to the In-Care-of-Name. default to “12” Reminder: A single member LLC does not need an FYM.7.13.3.7.13.13. If there is no FYM indicated. a corporation. No.7.Multi Member LLC. See IRM 21.Address Location-City/State/Zip LLC>IND Filing Requirements FYM XREF-TIN-Type SSN/ITIN/EIN Cat. See IRM 21.4.13.Assigning Employer Identification Numbers (EINs) In-Care-of. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. Form SS-4. enter Y in this field. If the business has employees.13.13. The number of employees (if any). See IRM 21.13. Business Operational Date Wages-Paid.2.13.4. The reason applied ( Form SS-4.27.3. The 10 digit telephone number of the business owner.7.7.7.3. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . Form SS-4.7.7.26. See IRM 21.Date Number and Type of Employees Reason Applied Phone Prior-EIN Business Location County and State Type of Entity Type of Entity Remarks Reason for Applying Message Principal Business Activity Checkbox Principal Business Activity Remarks Principal Merchandise Sold or Service Prior EIN 21.13.3.13.page 78 21. If the MFI is B and the taxpayer applied for an EIN for either this or another business.3.7.4. Line 10 See IRM 21.7.7. Line 10) is used when the MFI is B or O.7.13.24. Line 16 See IRM 21.7.7.3.3.13.20 for a complete list of Reason Applied Codes. Line 16 See IRM 21.28.7.3.3.13 for a complete list of codes. the date the business began paying its employees.13.30. If “other” employees and Line 14 are “yes”. See IRM 21.13. See IRM 21.7.13.7. County and State where business is located See IRM 21.2.7.25. input the appropriate code. if provided.13.7 Business Tax Returns and Non-Master File Accounts Notice-Information-Cd If a notice other than a CP 575 is required.7.7. The date the entity began doing business. Line 18 See IRM 21.3.3.7.7. Form SS-4.5 Internal Revenue Manual Cat. Form SS-4.29.5. assign Form 944 filing requirements.3. Line 17 See IRM 21. Form SS-4.3.7. No.7. Form SS-4. Line 9a See IRM 21. 5.5.13.) • CC ESIGN input for non-profit/exempt organizations (IRM 21.1. This list is not all-inclusive: • • • • • • • • • • • • • • Private foundations Religious organizations Educational organizations Charitable organizations Employee associations Veterans organizations Business leagues State-chartered credit unions Teachers’ retirement fund associations Federal government/military State/local government Indian tribal governments/enterprises Farmers’ cooperative Social clubs 21.1 . Non-profit status may make an organization eligible for certain benefits.5.7.13. see IRM 3.) • Research before assigning an EIN to a non-profit and exempt organization (IRM 21.7.13.5.) • Determining tax classification and employment codes (IRM 21.) (1) Non-profit status is a state law concept.13. property.13 page 79 The method by which the request was received .5.5.7.).5. and • Group Exemption Numbers (IRM 21.5.5 (10-01-2005) EIN Assignment: Non-Profit/Exempt (1) This subsection contains information on assigning EINs for non-profit and exempt organizations.7.7.3.1 (04-04-2007) Definition: Non-Profit/Exempt (3) For more information on non-profit and exempt organizations.5.7. an organization must meet requirements set forth in the Internal Revenue Code.6.5.13.5. or Per Phone (Caller’s Name and Phone number). (2) Non-profit organizations include both tax exempt organizations and government entities.13.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. such as state sales.13. 21. and any other pertinent information about the account.5.5.5.5. Exempt Organization Account Numbers.Assigning Employer Identification Numbers (EINs) Remarks 21.) • Individuals authorized to receive EINs for non-profit and exempt organizations (IRM 21.12. organizing as a non-profit organization at the state level does not automatically grant the organization exemption from federal income tax. Per Mail. and income tax exemptions.2.13.5.13..13.4. To qualify as exempt from federal income taxes. Cat. Although most federal tax-exempt organizations are non-profit organizations. including: • Definition of a non-profit and exempt organization (IRM 21.7.5.7. The following list is an example of some of these entities.Per Fax. No.7.5. page 80 21. (3) Ask the caller for their name. • If no.2. • If no.) Were you able to locate the non-profit/exempt organization’s EIN? • If yes. (2) Organizations can have varying names for titles of officers.13. Note: If any of the entity types listed in paragraph (2) select “Other nonprofit organization” as their type of entity. or taxpayer signed Form SS-4. See IRM 21. limited liability companies. go to Step 3.5. However.5. See IRM 21. The key is to establish that the person with whom you are in contact is not an outside third party and is legally authorized to act on behalf of the organization.7. verify the cross reference SSN or ITIN from Line 7b of Form SS-4 using CC INOLE.2.5. Tax-Exempt Status for Your Organization.5.2 Internal Revenue Manual Cat.7. and unincorporated associations that qualify for tax-exempt status under IRC § 501(a) as described in Publication 557.13.4. Do not assign 990 filing requirements.13.2 (10-01-2008) Individuals Authorized to Receive EINs: Non-Profit/Exempt 21. many taxpayers supply this information.7 Business Tax Returns and Non-Master File Accounts (1) The EIN of a tax exempt organization which is not publicly available under IRC § 6104 may be disclosed to any person legally authorized to act for the organization.5. trusts.7. 21. (2) Non-profit organizations include corporations.13.3 (10-01-2005) Research Before Assigning an EIN: Non-Profit/Exempt (1) Follow the steps in the table below to research an EIN request before assigning a number: Step 1 Action Research the primary name to ensure an EIN does not already exist for that organization using: • CC NAMEB and • CC NAMEE See IRM 21.13.13. 2 3 21. Note: If provided. establish the entity on the “O” file.13.5.5.4. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .7. research the sort or trade name if available. and should always be established on the “O” file. • Did you find an EIN? If yes.3.3 for more information on third party disclosure. proceed with assigning an EIN.7.7.4. 21. SSN/ITIN. and DOB.4 (10-01-2007) Determining Tax Classification and Employment Code: Non-Profit/Exempt (1) Most incorporated exempt organizations file one of the Form 990 series returns. (Exempt organizations are not required to provide cross reference SSN/EIN information. verify that the EIN is a valid number.7. No. Sole proprietors and partnerships cannot be considered for tax exempt status.5. Form 8821. Also ask the following question: “Are you a current officer legally authorized to act on behalf of the organization/plan?” (4) EINs must not be disclosed to a third party without a valid Form 2848. 5 (07-19-2010) CC ESIGN Input: Non-Profit/Exempt (1) The table below describes the fields and the entries for non-profit or exempt organizations. input a “1” in the POL-ORG field.13. 501(e).7.2.13. Political Organization Notice of Section 527 Status. See IRM 21.7. Field Master-File Ind.13 page 81 Exception: If a political organization indicates on Form SS-4 that it is requesting an EIN under Section 527 or filing Form 8871. enter the Master File Indicator of B. See IRM 21. and 501(k) of the IRC Note : Input a 941. Description of Input Data The Master File Indicator (MFI) is: • B when there are filing requirements. See IRM 21. Organization United States Government agencies State and local government agencies Non-profit organizations as described in Sections 501(c)(3).5.4 for detailed descriptions of Employment Codes. or • O when there are no filing requirements Input the valid two-digit EIN prefix for the campus.7. or 944 filing requirement.13. Loc-Cd Cat. if appropriate.13. 501(f).7.4.7.5.3. Note: The last two positions of the field display the Area Office Code (00). and establish a Form 1120-09 filing requirement on CC ESIGN. See IRM 21. (3) Use the table below to determine the appropriate employment code.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. No.5. Employment Code F G W 21.5.5 .Assigning Employer Identification Numbers (EINs) 21.11 for Employment Code input instructions.7.13.13.7.7.7.3 for general input instructions. 943. see Document 7071-A.7. use the individual’s first name. use trust/estate Name Control rules. enter PTAG • The Name Control for a local or post number is the first four letters of the national title. use the first four letters of the national organization’s name. Example : Committee to Elect John Doe for Mayor. corporate name line rules are applied (first four valid characters entered in the legal name field) when the online application is electronically processed.6). Example: Parent Teacher’s Association Congress of Georgia.7. However. use the individual’s name in this field.5 Internal Revenue Manual Cat. • If the organization’s name indicates a political organization.7 Business Tax Returns and Non-Master File Accounts Field Name-Ctrl Description of Input Data The Name Control is the first four characters of the organization’s name. BMF Name Control Job Aid. The Primary Name is the legal or true name of the non-profit or exempt organization. For more information on inputting Name Control.5.13. For a political organization. • If there is a Group Exemption Number.page 82 21.2. Example: Committee to Elect John Doe for Mayor. Use corporation Name Control rules (See IRM 21. No. Use PTA plus the first letter of the state.5. enter John Doe for Mayor Committee to Elect. except in the following situations: • If the organization’s name has the word trust or estate as part of its name. regardless of how the taxpayer inputs the name.13. Note: The online application provides examples for certain non-profit entities for input of their legal name. enter John • Parent Teacher’s Association (PTA) is the only organization that is always abbreviated.5. Primary -Name 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . The filing requirement is the tax return that needs to be filed for a non-profit/ exempt organization.7.4 for more details.13.6. If the business has employees. Form SS-4.4 for input requirements.5. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.3 for input requirements.7. Unit number. 943.2.3.7. See IRM 21. the date the business began paying its employees.Assigning Employer Identification Numbers (EINs) Field Sort-Name 21.7.13. if present See IRM 21.5.3. Care-of-Name Mail-Street-Or-ForeignCity/Zip Mail-City/State/Zip OrForeign-Country Location-Street-Address Location-City/State/Zip Filing-Requirements XREF-TIN-Type 527 Political Organization POL-ORG Employment Code Business-OperationalDate Wages-Paid-Date Cat.3.7.7.3 for more details. The employment code is used to identify the type of non-profit or exempt organization. Note: Also establish a 940 filing requirement.13.3.13.3. and School name.5 for input requirements. No. unless an Employment Code is input. District number.7.7.2.3. Enter a 9 in this field.3.5.13.13.13. See IRM 21.7.7.7.4.7. See IRM 21. enter a “1” in the POL-ORG field on CC ESIGN and assign an 1120-09 filing requirement. Line 3.7. See IRM 21. See IRM 21.13.13 page 83 Description of Input Data The Sort Name is an alternate way to locate a taxpayer. if the organization indicates they are a 527 Political Organization.13. Enter a 941.7. Examples: Local number. See IRM 21.5 .5. For phone applications. See IRM 21.7.7. Use this field to enter specific information for identification purposes.2 for input requirements. For paper and fax applications.7. or 944 (if appropriate) filing requirement only if the MFI is B and employees are indicated.7. The date the entity began doing business.5. ask what type of non-profit organization the entity is.7. Line 10 See IRM 21.7. See IRM 21.3.7.7.26. See IRM 21.13.7. The 10 digit telephone number of the business owner.13. Form SS-4. See IRM 21.3.3. See IRM 21.13.7.23. If present See IRM 21.7.25.13.7.13.28.5.13.3. Form SS-4. Form SS-4. Line 10) is used when the MFI is B or O. Reason-Applied Phone Prior-EIN Business Location County and State Type of Entity Type of Entity Remarks Reason for Applying Message Principal Business Activity Checkbox Principal Business Activity Remarks Principal Merchandise Sold or Service Prior EIN Remarks (2) Use the table below to identify the appropriate employment tax filing requirement for a non-profit or exempt organization.7.13.7. assign Form 944 filing requirements.3.” or “Per Phone[Caller’s Name and Phone number] ”) and • Any other pertinent information about the account See IRM 21.3.3.24.7.3.7.7.7.13. Line 17 See IRM 21.20 for a complete list of Reason Applied Codes.21. The reason applied ( Form SS-4. No.13.3. See IRM 21.7. Line 9a See IRM 21.3. if provided.13. If “other” employees and the checkbox on Line 14 is marked “yes”.30.3. Form SS-4.page 84 21. If the MFI is B and the taxpayer applied for an EIN for either this or another business.7.7.29.7. • The method by which the request was received (“Per Fax.13.7 Business Tax Returns and Non-Master File Accounts Field Number of Employees Description of Input Data The number of employees (if any) Agricultural.5 Internal Revenue Manual Cat. enter Y in this field.7.22.7.7.13. County and State where business is located.7.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .7. Household and/or Other.” “Per Mail. Line 16 See IRM 21.5.27. 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. 07. 02.13.6.7.7.) 6/7 million series EINs for estates (IRM 21.7.13.5. The estate consists of the real property and other assets of the deceased person.7.5.7.3.Assigning Employer Identification Numbers (EINs) If the Employment code is G or W Employment code is F • Location is the Virgin Islands.5. (2) The estate pays any debts owed by the decedent.7. are required annually to provide a current listing of information on themselves and their subordinate units.12.7. Supplemental Group Ruling Information (SGRI). Cat.6 (10-01-2005) EIN Assignment: Estate (1) This subsection contains information on assigning EINs for Estates.13. No.13.5.) Research before assigning an EIN (IRM 21. 06.) 21.5. Adding a Subordinate.5. for additional information.14.1 (10-01-2005) Definition: Estates (1) An estate is a legal entity created as a result of a person’s death.1.13.13.) Individuals authorized to receive EINs for estates (IRM 21. 21.13.7.8.6.13 Then enter 941 or 944 filing requirement 01.5. The parent organization can do this at any time during the year by providing the required information to the EO Entity group at the Ogden campus. See IRM 25.13.1 .2.6. with the exception of churches.7.3. including: • • • • • • • • Definition of an estate (IRM 21.) Required taxpayer information for estates (IRM 21.6.6. (2) The parent or central organization must request the subordinate be added to its group exemption. (3) Central organizations.7. and distributes the balance of the estate’s assets to the beneficiaries of the estate.5.) CC ESIGN input for estates (IRM 21.7.7.7.7.1. assign the EIN on the “O” file but do not establish the EO submodule or add the GEN.5.6 (01-09-2008) Group Exemption Number: Non-profit/Exempt (1) When a non-profit organization indicates a Group Exemption Number (GEN) on Line 9a of Form SS-4.).6.5. and Additional filing information for estates (IRM 21.6.3. unless the Form SS-4 is either submitted by the parent organization or a group exemption letter is attached to the application listing the new entity as a subordinate.5.5.3.13.7.6.6.13.13. follow the instructions in IRM 3.5.13.13.6.4.12. Adding Subordinates to a GEN. 21.6.) Determining whether the estate needs an EIN (IRM 21.8.5.5. for additional information. and • Employment code is G or F • Location is Puerto Rico. See IRM 21. page 85 21. and • Employment code is G or F Note: Do not use employment code W with a Puerto Rico location. (4) If one of the conditions in paragraph (1) is met. 7 Business Tax Returns and Non-Master File Accounts 21. Not needed.2 .6 (10-01-2005) Research Before Assigning an EIN: Estates (1) Follow the steps in the table below to research an EIN request before assigning a number.7. Internal Revenue Manual Cat. If an EIN is requested As a result of a person’s death Because the beneficiaries or the executor of an estate changes Then a new EIN is Needed.5.3 for more information on third party disclosure.13. Note: Immediately following the dash.13. (2) Do not disclose an EIN to a third party without a valid Form 2848. or taxpayer signed Form SS-4.6.2 (1) Established EINs can be disclosed to a fiduciary of the estate (administrator.2.4.page 86 21. Individuals Authorized to Receive EINs: Estates Note: Authentication of the individual must be verified using CC INOLE.7.13. (1) Based on the Master File indicator (MFI) and filing requirement input. if available.5. 21.5 (10-01-2008) 6/7 Million Series EINs: Estates (1) Form SS-4 should include the following: • The name of the decedent followed by the word “estate” on Line 1. Form 8821. No.5.13.7.13.7. using: • CC NAMEB • CC NAMEE See IRM 21.6.7.6.5.4 (10-01-2005) Required Taxpayer Information: Estates 21.13. a regular series EIN will be assigned to the estate. 21.3. (2) The 6/7 million series is used for MFI of B with a 1041 FR and for accounts under the Tax Equity and Fiscal Responsibility Act (TEFRA).6.5.6.13. the third digit of the estate EIN is a six or seven. the EIN Research and Assignment System (ERAS) generates a 6/7 million series EIN for estates (the filing requirement is a 1041 with no other filing requirements). See IRM 21.6. • The estate box checked on Line 9a and decedent’s SSN or ITIN.13.7.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only 2 21. Step 1 Action Verify decedent’s SSN or ITIN using: • CC INOLE • CC NAMEI • CC NAMES Research the estate’s primary name and executor or representative’s name. (3) An appropriate EIN is selected from the EIN Assignment Control File (EACF). Exception: If employment tax filing requirements are present. or personal representative) or to an authorized third party. 21. (10-01-2005) executor.3 (10-01-2005) Determining the Need for an EIN: Estates (1) Use the table below to determine the need for an EIN for estates.5.7. 7. which is the name of the deceased person.7.13.7.4. 21. Note: The last two positions of the field display the Area Office Code (00). The Primary Name must include the: Estate name.4. see Document 7071-A. BMF Name Control Job Aid. rearrange the name to show the word “estate” after the individual’s name.6. If no.13 page 87 Did you find an EIN? If yes.13.7.13. See IRM 21. verify that the EIN is a valid number See IRM 21.3 for general input instructions. and • Word “estate”. (10-21-2009) CC ESIGN Input: Estates Field Master-File Ind.2.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. Input the valid two-digit EIN prefix for the campus. For more information on inputting Name Control.7 (1) The table below describes the fields and the entries for estates. proceed to ESIGN to assign an EIN.Assigning Employer Identification Numbers (EINs) Step 3 • • Action 21. Loc-Cd Description of Input Data The Master File indicator is always B. • Name-Ctrl Primary -Name Cat.2.13.7. The Name Control is the first four characters of the decedent’s last name.7.6.7 .5. No. if it can be identified as an estate.5. Note: If the applicant writes “estate of”.7. See IRM 21.3. 7. See IRM 21. Fiduciaries or Administrators as the Sort Name.13.7.13. • • Care-of-Name Mail-Street-Or-ForeignCity/Zip Mail-City/State/Zip OrForeign-Country Location-Street-Address Location-City/State/Zip Filing Requirements 21. It can be: • Taken from Form SS-4.13.13.2 for input requirements. it must be input in the In-Care-Of Name field.7. See IRM 21.7. including the abbreviation for his/her title.7 Business Tax Returns and Non-Master File Accounts Field Sort-Name Description of Input Data The Sort Name is always the name of the fiduciary (executor.7. Input filing requirements as follows: Enter a 1041 filing requirement of 1. Personal representatives.3.7.3. use executor “EX ”.7. list the maximum number of names and add the phrase ET AL. If household or other employees are indicated.7.7. or other fiduciary is a company.13. or • Administrator . enter that person’s name as the in-care of person. See IRM 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .EX.7.page 88 21.13. If it is not possible to enter all of the Executors.3.3 for input requirements.7.7 Internal Revenue Manual Cat. If the entity applying has designated a person to receive tax information. and • Entered as indicated by the taxpayer. establish 943 FR.ADM Note: If no title is indicated.4 for input requirements.6.7.FID • Executor/executrix . establish a FR 1041-1 and 941-01 or 944-01 (if appropriate) and 940-1.3. See IRM 21. if it is an individual. No.PER REP • Fiduciary .9 for a complete list of filing requirement codes.7.3. administrator.5 for input requirements. See IRM 21. administrator.5. Always use the following mandatory title abbreviations: • Personal representative . or personal representative) of the estate. Note: If the executor.7. If agricultural employees are indicated. Line 3.7. Assigning Employer Identification Numbers (EINs) Field FYM 21.7.13 page 89 Description of Input Data The fiscal year month (FYM) is input using the format “MM” and the valid range is 01-12. The FYM: • Is on Form SS-4, Line 12, or • Is the month preceding the business operational date (BOD) on Form SS-4, Line 11 The cross reference TIN type for an SSN/ITIN is “0”. The SSN/ITIN is located on Line 9a of Form SS-4. See IRM 21.7.13.3.2.7 for important information on foreign entities/persons. The business operation date (BOD) is: The date of death of the decedent whose name appears on Form SS-4, Line 1, or • The date the estate was legally funded, and • Entered using the format MMYYYY. Note: The estate is legally funded when probate is completed and assets flow into the account. • If Line 11 of Form SS-4 is blank, or the requestor does not know, use the signature line date or the current month and year. • Form SS-4, Line 10. See IRM 21.7.13.7.3.20 for a complete list of Reason Applied Codes. The 10 digit telephone number of the fiduciary, if provided. If the MFI is B and the taxpayer applied for an EIN for either this or another business, and has marked the “yes” box, enter Y in this field. County and State where business is located See IRM 21.7.13.7.3.24. Input “08”. See IRM 21.7.13.7.3.25. Form SS-4, Line 10 See IRM 21.7.13.7.3.26. Input “06” XREF-TIN-Type SSN/ITIN/EIN Business-OperationalDate Reason-Applied Phone Prior-EIN Business Location County and State Type of Entity Type of Entity Remarks Reason for Applying Message Principal Business Activity Checkbox Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.13.5.6.7 page 90 21.7 Business Tax Returns and Non-Master File Accounts Field Principal Business Activity Remarks Principal Merchandise Sold or Service Prior EIN Remarks • Description of Input Data Leave blank. Input “Estate Administration” See IRM 21.7.13.3.2.5. If present See IRM 21.7.13.7.3.30. The method by which the request was received (“Per Fax,” “Per Mail,” or “Per Phone” [Caller’s Name and Phone number]), and Any other pertinent information about the account, if applicable • 21.7.13.5.6.8 (10-01-2007) Additional Filing Information: Estates (1) The taxpayer can report and pay Federal Insurance Contribution Act (FICA), Federal Unemployment Tax Act (FUTA), and any income tax withholding for household employees on Form 1041, by attaching Form 1040, Schedule H. (2) If the taxpayer owns his/her own company, and previously reported household employees on Forms 940/941, other employees plus household employees can be reported on Forms 940/941. (1) This subsection contains information on assigning EINs for plans, including: • • • • • • Definitions of different plan types (IRM 21.7.13.5.7.1.) Additional information for plans (IRM 21.7.13.5.7.2.) Individuals authorized to receive EINs for plans (IRM 21.7.13.5.7.3.) Determining whether the plan needs an EIN (IRM 21.7.13.5.7.4.) Research before assigning an EIN to a plan (IRM 21.7.13.5.7.5.) Additional research for Pension plans (IRM 21.7.13.5.7.5.1.) and Financial institutions ( IRM 21.7.13.5.7.5.2.) • CC ESIGN input for plans (IRM 21.7.13.5.7.6.) • Master File indicator and filing requirements for plans (IRM 21.7.13.5.7.6.1.) • Notice information codes for plans (IRM 21.7.13.5.7.6.2.) (1) The table below describes some of the different types of plans. 21.7.13.5.7 (10-01-2005) EIN Assignment: Employee Plans 21.7.13.5.7.1 (10-01-2008) Definitions: Employee Plans 21.7.13.5.6.8 Internal Revenue Manual Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Assigning Employer Identification Numbers (EINs) Plan Type SIMPLE IRA 21.7.13 Definition page 91 A SIMPLE IRA plan is a Savings Incentive Match PLan for Employees. Under a SIMPLE IRA plan, employees and employers make contributions to traditional Individual Retirement Arrangements (IRAs) set up for employees (including self-employed individuals), subject to certain limits. A SIMPLE IRA Plan is funded both by employer and employee contributions A SEP is a Simplified Employee Pension plan. Under a SEP, employers make contributions to traditional Individual Retirement Arrangements (IRAs) set up for employees (including selfemployed individuals), subject to certain limits. A SEP is funded solely by employer contributions. A Keogh plan refers to a qualified pension plan maintained by a self employed person, either a sole proprietor or a partner. Self-employed individuals are not employees in the commonly accepted sense of the term. However, for the limited purpose of allowing such individuals to participate in a qualified plan and enjoy the principal tax advantages available to others in such plans, the law confers employee status on them. A defined contribution plan under which the employer makes discretionary contributions (usually out of profits). A formal arrangement through which the employer, or more usually the employee, contributes to a fund to provide the employee with a lifetime income after retirement. A qualified plan established by employers to which eligible employees may make salary deferral (salary reduction) contributions on a post-tax and/or pretax basis. Employers may make matching or nonelective contributions to the plan on behalf of eligible employees and may also add a profitsharing feature to the plan. SEP Keogh (HR 10) Profit-Sharing Plan Pension Plan 401(k) Plan Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.13.5.7.1 page 92 21.7 Business Tax Returns and Non-Master File Accounts Note: A traditional Individual Retirement Arrangement or IRA is not an Employee Plan. A traditional IRA is a personal savings plan which allows individuals to set aside money for retirement, while offering tax advantages. Some or all contributions to the IRA may be deductible. Amounts in the IRA, including earnings, generally are not taxed until distributed. IRA’s cannot be owned jointly. An individual does not need an EIN to establish a traditional IRA. 21.7.13.5.7.2 (10-01-2005) Additional Information for Employee Plans 21.7.13.5.7.3 (10-01-2005) Individuals Authorized to Receive EINs: Employee Plans (1) For more information on employee plans account numbers, see IRM 3.13.36, EPMF Account Numbers. (1) IRA or Keogh established EINs can only be disclosed to: • The individual person, or • An authorized third party representative (2) Pension, profit sharing, or welfare benefit plan established EINs can only be disclosed to: • • • • The Trustee of the plan Plan administrator Grantor, or Authorized third party representative (3) EINs must not be disclosed to a third party without a valid Form 2848, Form 8821, or taxpayer signed Form SS-4. See IRM 21.7.13.3.3 for more information on third party disclosure. 21.7.13.5.7.4 (10-01-2007) Determining the Need for an EIN: Employee Plans (1) An EIN is needed if the: • Plan is a permanent arrangement under which an employer provides benefits for employees, or • Employer/sponsor and/or the plan file the applicable returns (2) An IRA trust does not require an EIN, unless it has to file Form 990-T or Form 1041. Note: A sole proprietor, who has not previously applied for an EIN, may attempt to open a retirement account that is available to self-employed persons, such as a Keogh plan. The bank or financial institution will advise the taxpayer they must have an EIN to do this. The taxpayer may say they are applying for a Keogh, or IRA EIN, when in fact, all they need is a sole proprietor EIN. Be alert to this situation, and explain to the taxpayer that you will be assigning them an EIN as a sole proprietor and they should use this EIN for all their business needs, including opening retirement accounts that are available to self-employed persons. 21.7.13.5.7.2 Internal Revenue Manual Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only 13.13. • • Did you find an EIN? If yes.5.7.5.4.6 (07-19-2010) CC ESIGN Input: Plans Loc-Cd Cat. and • Checks the Created a pension plan box on Line 10 (1) If a financial institution requests an EIN for the purpose of reporting withholding from Individual Retirement Accounts (IRAs).7.2. or Keogh plans (HR10).7.13 page 93 (1) Follow the steps in the table below to research an EIN request before assigning a number. Inform them of the correct number to use.13. Input the valid two-digit EIN prefix for the campus.5.13.5 (10-01-2005) Research Before Assigning an EIN: Employee Plans 21.5.3.7. Note: The last two positions of the field display the Area Office Code (00). 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7. See IRM 21.13. correspond with the applicant informing them that only one EIN will be assigned for the purpose of reporting withholding under TEFRA for multiple plans.Assigning Employer Identification Numbers (EINs) 21.7. They may report withholding for the plans which they administer.2 (10-01-2005) Additional Research for Financial Institutions: Employee Plans 21. 21.13.2. (2) This number will be a six million series number and the account may or may not have the second name line annotated “Account Under TEFRA”.6 . SeeIRM 21. Description of Input Data The Master File Indicator (MFI) is B or O See IRM 21.13.7.7.13. See IRM 21. or act as payer under this number.4. verify that the EIN is a valid number. 2 21.7.1 (10-01-2005) Additional Research for Pension Plans (1) Research the plan name if the taxpayer.7.13. See IRM 21.7. Step 1 Action Determine whether the plan already has an EIN by using: • CC NAMEB.5. If no. If a number has been assigned previously.7.3 for general input instructions.3 for information on determining the correct MFI.2.7. Field Master-File Ind.7.4.7. (1) The table below describes the fields and the entries for plans. IRA Rollover Trusts.5.7. on Form SS-4: • Indicates a pension plan on Line 1 • Checks the trust box on Line 9a. research to determine if an EIN has been assigned previously for the purpose of reporting for pension trusts under their authority. and • CC NAMEE.4. proceed to ESIGN to assign an EIN. or IRA accounts can be reported under the EIN of the financial institution and aggregated on their Form 945.5.7.13.7. No. page 94 21.7 Business Tax Returns and Non-Master File Accounts Field Name-Ctrl Description of Input Data The Name Control is the first four characters of the individual’s name. • If the plan belongs to an individual, use sole proprietor Name Control rules (that is, the first four characters of the individual’s last name). • If the plan belongs to a partnership, LLC, or corporation , use corporation Name Control rules. For more information on inputting Name Control, see Document 7071-A, BMF Name Control Job Aid and Document 7071, Name Control Job Aid IMF Taxpayers. See IRM 21.7.13.7.3.6.2 for input requirements. The Sort Name is the name of the plan administrator or trustee. Example: Enter John Smith Administrator as JOHN SMITH ADM. The In-Care of Name is the trustee’s name, if the trustee is a business. Otherwise, enter the information from Form SS-4, Line 3, if present. See IRM 21.7.13.7.3.6.5. See IRM 21.7.13.7.3.7.2 for input requirements. See IRM 21.7.13.7.3.7.3 for input requirements. See IRM 21.7.13.7.3.7.4 for input requirements. See IRM 21.7.13.7.3.7.5 for input requirements. The filing requirement is the tax return that needs to be filed for a plan. Enter a 945 filing requirement of 1 for distribution, if applicable. See IRM 21.7.13.5.7.6.1 for additional information on filing requirements for plans. See IRM 21.7.13.7.3.9 for more information on general filing requirements. See IRM 21.7.13.5.7.6.2 for the appropriate code to input. Primary-Name Sort-Name Care-of-Name Mail-Street-Or-ForeignCity/Zip Mail-City/State/Zip OrForeign-Country Location-Street-Address Location-City/State/Zip Filing-Requirements Notice-Information-Cd 21.7.13.5.7.6 Internal Revenue Manual Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Assigning Employer Identification Numbers (EINs) Field Reason-Applied 21.7.13 page 95 Description of Input Data The reason applied (Form SS-4, Line 10) is used when the MFI is B or O. See IRM 21.7.13.7.3.20 for a complete list of Reason Applied Codes. The 10 digit telephone number of the plan administrator, if provided. If the MFI is B and the taxpayer applied for an EIN for either this or another business, enter Y in this field. County and State where business is located See IRM 21.7.13.7.3.24. Form SS-4, Line 9a See IRM 21.7.13.7.3.25. Form SS-4, Line 10 See IRM 21.7.13.7.3.26. Input “06”. Leave blank. Enter “Employer Plan.” See IRM 21.7.13.3.2.5. If present See IRM 21.7.13.7.3.30. • The method by which the request was received (“Per Fax,” “Per Mail,” or “Per Phone” [Caller’s Name and Phone number]), and Any other pertinent information about the account, if applicable Phone Prior-EIN Business Location County and State Type of Entity Type of Entity Remarks Reason for Applying Message Principal Business Activity Checkbox Principal Business Activity Remarks Principal Merchandise Sold or Service Prior EIN Remarks • 21.7.13.5.7.6.1 (1) Use the table below to determine the appropriate Master File indicator (MFI) (10-01-2005) and filing requirements. Master File Indicator and Filing Requirements: If the entity type is Then the MFI is Plans For a plan administrator or plan O with no filing requirements. administrative committee For an employee benefit funds/ trust without employees O with no filing requirements. Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.13.5.7.6.1 page 96 21.7 Business Tax Returns and Non-Master File Accounts If the entity type is For an employee benefit funds/ trust that • expects to have employees in the next 12 months, and • is not liable for non-payroll income tax withholding Then the MFI is B with a 941 or 944 (if appropriate) filing requirement of 01 and a 940-1. For an employee benefit funds/ B with a 945 filing requirement of trust, and the taxpayer indicates 1. Note: If a previously assigned that the application is being EIN has fallen off the submitted to comply with the resystem due to inactivity, quirements of the Tax Equity and reestablish the account Fiscal Responsibility Act (TEFRA) using CC BNCHG. See IRM 21.7.13.4.2.6. 21.7.13.5.7.6.2 (10-01-2005) Notice Information Code: Employee Plans (1) Use the table below to determine the appropriate notice information code. If the Administrator Identification Number (AIN) is being issued from Form SS-4 Employee benefit funds/trust is issued from Form SS-4 AIN is assigned as a result of a phone call to the EIN toll-free telephone service program Employee benefit funds/trust is issued as a result of a phone call to the EIN toll free telephone service program Employee Plan Master File (EPMF) is established as a result of a phone call to the EIN toll free telephone service program Then enter notice information code G. H. Note: This is an Employer Plan. L. M. Note: If you use M, also use ESIGNU to stop any repeat notices. K. 21.7.13.5.8 (10-01-2005) EIN Assignment: Trusts (1) This subsection contains information on assigning EINs for trusts, including: • Definition of a trust (IRM 21.7.13.5.8.1.) • Individuals authorized to receive EINs for trusts (IRM 21.7.13.5.8.2.) • Determining whether the trust needs an EIN (IRM 21.7.13.5.8.3.) # • Research before assigning an EIN to a trust (IRM 21.7.13.5.8.4.) • Trusts filing as an estate (IRM 21.7.13.5.8.5.) • CC ESIGN input for a trust (IRM 21.7.13.5.8.6.) 21.7.13.5.7.6.2 Internal Revenue Manual Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Assigning Employer Identification Numbers (EINs) 21.7.13.5.8.1 (10-01-2005) Definition: Trusts (1) A trust is a legal entity that: 21.7.13 page 97 • Is created under State law • Is taxed under federal law in which one party holds assets for the benefit of another, and • Can be created to do one act or a series of acts. (2) The table below describes associated terms and types of trusts. Term Fiduciary • • Definition Trustee of a trust, or Executor, executrix, administrator, administratrix, personal representative, or person in possession of a property of a decedent Beneficiary Corpus Maker/grantor A person designated as the recipient of funds or other property under a trust or an estate The principal sum of the capital of a trust or an estate, as distinguished from interest or income • • The person(s) or organization that Originated the trust, or Has control over the trust Simple Trust A trust For which the trust instrument requires that all income be distributed currently, with no authority to make charitable contributions or distribute amounts allocated to the corpus of the trust, and • That is a simple trust only for a year in which it distributes income and makes no other distributions to beneficiaries Note: When a trust does not meet these requirements for a year, it is a complex trust. • A trust which, for the taxable year, does not qualify as a simple trust A trust that Is set up by a living person or organization, or created by a will, or • Is set up so that the income from the trust is taxable income of the grantor Non-taxable grantor trusts do not report income, deductions, and credits on Form 1041, U.S. Income Tax Return for Trusts and Estates Note: The grantor may file Form 1041 for informational purposes only. • A trust established by a grantor during his/her lifetime. Complex Trust Grantor Trust Intervivos Trust Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.13.5.8.1 has power to repeal or annul). and bequests to entities other than the beneficiary A trust set up for an incompetent person A trust set up for a minor or incapacitated person A trust which exists in a foreign state because the grantor is domiciled (resides) in another state A trust instrument provides evidence of ownership.13. It is also known as a “trust under the will”.8. devices.1 Internal Revenue Manual . No. charges. Note: This is also known as a family. equity pure. pure. A trust with younger generation beneficiaries who are more than one generation younger than the grantor’s generation. family estate. A testamentary trust is created by a will.7 Business Tax Returns and Non-Master File Accounts Term Revocable Trust • Definition The grantor: Has control of the trust (for example. prime. or constitutional trust. when property is transferred from the decedent’s estate. equity. such as certificates of beneficial interest in the trust. The grantor has no control of the trust and the trust pays the taxes. as it comes into being at the death of the grantor.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Irrevocable Trust Testamentary Trust Residual Trust Conservatorship Guardianship/Custodianship Ancillary and Domiciliary Trust Returns Family Estate Trust • Generation Skipping Trust Pooled Income Trust (also known as Split Interest Trust) 21. and • The corpus and undistributed income are distributed to the owners after the trust is terminated. and Life income interest retained by a donor or for another person Cat.page 98 21.5. • • A split interest trust with a: Remainder interest for a public charity. which begins its existence upon the death of the person making the will. A trust set up to receive the part of an estate that remains after the payment of all debts. and • Pays the taxes of the trust on his/her Form 1040 Note: The grantor files Form 1041 for informational purposes only. Testamentary trusts are generally simple or complex trusts. A testamentary trust is irrevocable by definition. • The grantor is a trustee and executive officer. or An authorized representative (2) EINs must not be disclosed to a third party without a valid Form 2848.8.5. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7. Non-explicit trusts do not include the decedent’s estate. 21.7. Assign an EIN. Assign an EIN. It is taxable to the grantor.3 (10-01-2007) Determining the Need for an EIN: Trusts (1) Use the table below to determine if an EIN is needed. If A new trust entity is created The trust becomes irrevocable following death An estate changes to a testamentary trust A trust changes to an estate A living or intervivos trust changes to a testamentary trust A living trust is terminated by distributing its property to a residual trust Then Assign an EIN.5.8.3.2 (10-01-2005) Individuals Authorized to Receive EINs: Trusts (1) Established EINs can be disclosed to: • • • • A grantor A trustee A beneficiary having a material interest.7. Assign an EIN.7.13. Assign an EIN.13.7.8.Assigning Employer Identification Numbers (EINs) Term Clifford Trust 21.13. Assign an EIN. No. • An arrangement that has substantially the same effect as a trust.5. See IRM 21. Examples: Insurance and annuity contracts. It is treated as a trust even though it is not an explicit trust. or taxpayer signed Form SS-4. arrangements involving life estates and remainders A trust that is set up for a charitable purpose but that is not eligible for exempt status Non-Explicit Trust • Non-exempt Charitable Trusts 21.13.13 page 99 Definition A grantor type trust where the assets are placed in a trust but there is still some ownership. Cat. Note: A change of beneficiaries or trustee does not mean a new EIN is required.3 for more information on third party disclosure.3 . Form 8821. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .page 100 21. and • Report all items of income.13.7 Business Tax Returns and Non-Master File Accounts If Then The grantor/trustee for a grantor trust An EIN is not required. deduction. and • Report all items of income.8. or • A husband and wife filing a joint income tax return for the tax year An EIN is not required. and credit from the trust on his/her Form 1040. or • The individual is treated as the owner of all trust assets under IRC § 676 (power to revoke) for the tax year A revocable trust has: • A husband and wife as the sole grantors • One spouse as trustee or cotrustee with a third party • Both spouses as trustee/cotrustee with a third party • One or both spouses treated as the owners of all trust assets under IRC § 676 for the tax year. and credit from the trust on his/her Form 1040. 21. deduction. deduction. Note: The trust is not required to file Form 1041.5. grantor/trustee that he/she 1981. and has all assets located in the U. Inform the beginning on or after January 1. but • Was created in a tax year may be assigned. Do not assign an EIN. but may be assigned. No. Inform the grantor/trustee that he/she: • Must furnish his/her SSN to payers of income.3 Internal Revenue Manual Cat. and credit from the trust on his/her Form 1040. inform the trustee that he/she must: • Furnish his/her SSN to payers of income.S. and must: • Meets specific criteria (see Form • Furnish his/her Social 1041 instructions) Security Number (SSN) to payers of income. and • Report all items of income. and either: • The same individual is both grantor and trustee (or co-trustee) of the trust.7.S. A grantor trust is located in the U. Instead. No.7.1 . and the market to which they sell their product or services.7.61091(d)(2).3.Assigning Employer Identification Numbers (EINs) If The trust is a Miller type trust 21. inform the trustee that he/she must: • Use his/her SSN to report trust activities. closing month of accounting year.1 (10-01-2009) Questionable Trusts # # # # # # # # # # # # # # # Cat.13. Note: Miller Trusts are treated as grantor trusts under IRC § 671.13 Then page 101 Do not assign an EIN. # # # # # # # # # # # 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. principal activity.8.5.8. Instead. if not already provided on Form SS-4 under Treasury Regulation 301.5. and • Provide information such as the SSN. BOD.13.7.3. verify that the EIN is a valid number. and • CC INOLE Example: CC NAMEB: Alabaster.13. • If no. 2 3 21.2.7 Business Tax Returns and Non-Master File Accounts # # # # # # # # # # # # # 21.13.2. Note: If you are unable to locate or validate a TIN. SSN.2.4 Internal Revenue Manual Cat.3.2.page 102 21.13.4.7.8.4.7. Exception: A foreign individual is not required to have an ITIN.4.7.4 (1) Follow the steps in the table below to research a trust before assigning an (10-02-2008) EIN. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . Research the trust name using: • CC NAMEB • CC NAMEE • CC ENMOD.4. or EIN using: • CC INOLE • CC NAMEI • CC NAMES • CC NAMEE See IRM 21. fax. contact the taxpayer by phone. Mich CC NAMEE: Mich]Alabaster or Alabaster Mich See IRM 21.13.13.7.5. Research Before Assigning an EIN: Trusts Step Action 1 Validate the grantor/trustor.13. proceed to ESIGN to assign an EIN.7. See IRM 21.5. See IRM 21.7. • Did you find an EIN? If yes. but the EIN will still be assigned. or mail to resolve the issue. ITIN.8.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.8. Note: This will generate a 6/7 million series number.4. 21.7.3 for general input instructions.2.5.5. See IRM 21.13 page 103 (1) If the entity type selected on Form SS-4 is trust or estate.7.7.7.13.13. See IRM 21. Note: The last two positions of the field display the Area Office Code (00).Assigning Employer Identification Numbers (EINs) 21. Field Master-File Ind.13.7.7.3. Input the valid two-digit EIN prefix for the campus. Description of Input Data The Master File indicator (MFI) is: • B if there are filing requirements input on ESIGN • O if there are no filing requirements input on ESIGN See IRM 21.13.7. establish the entity on BMF with a filing requirement of Form 1041.6 .13. Loc-Cd Cat.7. (3) Trusts can file as estates under IRS Notice 2001-26. No. (2) The trust must have filing as an estate under IRC § 645 entered in the Primary Name field on ESIGN.6 (07-19-2010) CC ESIGN Input: Trusts (1) This subsection contains information about completing fields specific to a trust.13.3.5 (10-01-2005) Trusts Filing as an Estate 21.7.8.5.8. 8.5.13.The application will move specific trust noise phrases to the end of the primary name line. regardless of how the taxpayer enters the information. No. Note: Michael I Azal ea Trust. enter AZAL. However. enter his/her abbreviation.2.8.6.13.1 for exceptions to Trust name controls. any information in the primary name line that is in front of the taxpayer’s name must be moved behind the name. The Primary Name line must include the mandatory trust abbreviations listed.The system cannot distinguish a name (first or last) from other words in the trust name. Note: If the taxpayer uses a different abbreviation. For Estates and Trusts.page 104 21. Exception: Trusts established via the internet follow corporate name line rules. See IRM 21. .5.7.7 Business Tax Returns and Non-Master File Accounts Field Name-Ctrl Description of Input Data Name control is the first four characters of an individual’s last name.7.7. . . See IRM 21.Taxpayers are provided with examples showing how to enter the trust name. see Document 7071-A. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .8. For more information on inputting Name Control. BMF Name Control Job Aid.13.5. Example: Insurance Trust of John Doe JOHN DOE INS TR Primary-Name 21. the first four valid characters entered by the taxpayer establish the name control.6.6 Internal Revenue Manual Cat. Do not use a bank.7.7.7. • If household or other employees are indicated.13.7. Box.13 page 105 Description of Input Data The Sort Name is always the individual trustee’s or personal representative’s name. • Assign FR 1041-1 to Trusts and Estates.7. establish a FR of 1065-1.7.Assigning Employer Identification Numbers (EINs) Field Sort-Name 21. Care-of-Name Mail-Street-Or-ForeignCity/Zip Mail-City/State/Zip OrForeign-Country Location-Street-Address Location-City/State/Zip Filing-Requirements Cat.4 for input requirements. list the maximum number of names and add the phrase ET AL TTEE.7.8.13. (See exceptions below. If a company is the trustee.7.7701-4.7.13.6 .5. establish a 943 FR. Instead.13.13. or corporation as the Sort Name. See IRM 21. No. See IRM 21. If it is not possible to enter all the trustees as the Sort Name.3.13. establish a FR 1041-1 and 941-01 or 944-01 (if appropriate) and 940-1. mortgage company. Enter the name as indicated by the taxpayer.7.3. If agricultural employees are indicated. Also Common Trust Funds under IRC § 584 are assigned Form 1065 filing requirements. Note: The business location address for a trust can be a P.3 for input requirements.9.) See IRM 21. enter it as the InCare of Name.7.3. See IRM 21. enter the company name on the care of line (as indicated by the taxpayer). See IRM 21.7.3.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.2 for input requirements.3.7. followed by TTEE. Exception: If the taxpayer annotates Regulation 301.O.5 for input requirements.7. These types of business arrangements are not classified as trusts under the Internal Revenue Code. use the current month and year. The business operational date (BOD) is the later of.3.7. The 10 digit telephone number of the grantor. enter Y in this field.7. See IRM 21. The notice information code (NIC) is a required field only if a notice other than CP 575 is desired.20 for a complete list of Reason Applied Codes. Enter “06.7.3. County and State where business is located.7 Business Tax Returns and Non-Master File Accounts Field FYM • Description of Input Data A fiscal year month (FYM) must be entered for trusts with filing requirements. or personal representative. Form SS-4. • Enter FYM of 12. fiduciary.645-1(c).” Xref-TIN-Type SSN/ITIN/EIN Operational Date Notice-Information-Cd Reason-Applied Phone Prior-EIN Indicator Business Location County and State Type of Entity Type of Entity Remarks Reason for Applying Message Principal Business Activity Checkbox 21.7 for important information on foreign entities/persons. • For filing requirement 1041.3.3. If the MFI is B and the taxpayer applied for an EIN for either this or another business (taxpayer has checked the “yes” box).8.24. If none is provided on Line 11.5.7.13.26.25.13. Line 10 See IRM 21. unless taxpayer cites Treas. See IRM 21.7.6 Internal Revenue Manual Cat.13.13. enter 12 (December) as the FYM.13.13. Reg.13.2.7.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . is used when the MFI is B or O. Line 10.3. Form SS-4.7.7.13.7.7. § 1.3.13. The reason applied.7. SSN/ITIN = 0 EIN = 2 Grantor’s X-REF SSN/ITIN/EIN from Form SS-4 . No.3.7.page 106 21. See IRM 21.10. Line 7b or 9a See IRM 21.7. the date the trust was created or the date the trust was funded. Input “10” See IRM 21. See IRM 21. Note: Disregard any leading zeros and/or trailing alphas.5. Use the first four characters of the beneficiary’s last name.Assigning Employer Identification Numbers (EINs) Field Principal Business Activity Remarks Principal Merchandise Sold or Service Prior EIN Remarks • 21. if applicable • 21.13.” “Per Mail. If present See IRM 21. If the trust Is an entity other than an individual Then Use the first four characters of the entity’s name.5. enter DAIS.30. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7. Is a GNMA Pool Is a split interest trust.7. Employee Benefit Trust.7. Example: Irrevocable Trust FBO Laura Chatfield. The method by which the request was received ( “Per Fax.6. Example: GNMA Pool 0001. Use the first four digits of the trust number.7.5.13 page 107 Description of Input Data Leave blank.1 (10-01-2005) Exception Name Controls : Trusts (1) Use the table below to enter Name Control for exceptions to the trust Name Control rules.1 . enter 1GNM and GNMA Pool 0100. and files Form 5227 .7.6.2. Organization’s name contains both Trust/ Fund and an individual’s name Cat. If there are fewer than four digits in the trust number. Input “Trust Administration” See IRM 21.3. enter 100G. No. Use trust Name Control rules. even if the fund or foundation is part of the organization’s name. and Any other pertinent information about the account.3. enter CHAT.8.8.7.13.13. Use trust Name Control rules.” or “Per Phone” [Caller’s Name and Phone number]). grantor. etc. Example: Daisy Corp. use the letters GNMA or FNMA.13. Split Interest Information Return Does not provide specific trust information such as corporate name. 7 Business Tax Returns and Non-Master File Accounts (1) The following list contains mandatory abbreviations to be used when assigning an EIN to a trust: • Administrator – ADM • Dated Jan.3) • Research before assigning an EIN to a bankruptcy estate (IRM 21.9.5.7.1) • Individuals authorized to receive EINs for bankruptcy estates (IRM 21.13. If no.8.13. • • • • • • • • • • • • • • • • • • • • Executor/Executrix – EX Family – FAM Fiduciary – FID For the Benefit of .7. this ends the procedure.2 Internal Revenue Manual Cat.9 (05-17-2010) EIN Assignment: Bankruptcy Estate (1) This subsection contains information on assigning EINs for bankruptcy estates.5) 21. or F B O – FBO Funeral – FNER Insurance – INS Intervivos – INTRVS Irrevocable – IRRV Marital – MRTL Non-Exempt Charitable – NECT Personal Representative – PER REP Revocable – RVOC Successor .7. 16.8.page 108 21.5.7.9.UA Under the will of – Under will .5. 1987 – 01161987 Note: Do not enter date/dated or the alpha month.5.5.13.13.6.5. No.13.13. including: • Definition of a bankruptcy estate (IRM 21. F/B/O. 21.2) • Determining whether the bankruptcy estate needs an EIN (IRM 21.2 (10-01-2006) Mandatory Trust Abbreviations Primary Name: Trusts (2) The table below contains procedures to obtain specific Name trust information: Step 1 2 • • Action Contact the taxpayer by telephone to obtain the missing information.5.9.7.13.7.9.4) • CC ESIGN input for a bankruptcy estate (IRM 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .7.U/W .5.9.U/A .7.6.SUCC Testamentary – TEST Trust – TR Trustee – TTEE Under agreement –Under agreement with . correspond with taxpayer using Letter 45C.UW Under Trust Agreement – UTA Voluntary Employee Benefit Association – VEBA 21. Were you able to make contact? If yes.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. The debtor has three to five years in which to execute the plan and pay off creditors. Under some circumstances. a separate estate is created consisting of property held by the debtor as of the beginning of the case.7. A debtor may also choose to liquidate assets in a Chapter 11 case. created when an individual debtor files for bankruptcy under Chapter 7 or 11. Adjustment of Debts of an Individual with Regular Income.S.13.7. corporations. or a closely held corporation. or partnerships) are allowed to restructure (reorganize) their debts rather than liquidating their business.13 page 109 (1) A bankruptcy estate is a separate and distinct taxable entity from the individual debtor.9. including selfemployed individuals. as well as the income derived from farming operations. this estate also consists of property acquired by the debtor and the estate after commencement of the case. Under Chapter 12. Trustee to act in each case.5. There are specific limits as to the kind and amount of debt that an individual may have to qualify.1 (05-17-2010) Definition of a Bankruptcy Estate 21.13. the debtor makes regular payments to creditors through the trustee under this plan. Chapter 13 petitions must be voluntary. When an individual files for bankruptcy under these chapters of the bankruptcy code.5. a trustee is appointed by the U. (2) The table below describes associated terms and types of bankruptcy estates: Term Chapter 7 Definition A liquidating bankruptcy case in which the debtor turns over all non-exempt property to the bankruptcy trustee.Assigning Employer Identification Numbers (EINs) 21. The debtor proposes a plan of reorganization to repay the creditors. A trustee can be appointed by the bankruptcy court if the creditor can show cause. Adjustments of Debts of a Family Farmer with Regular Annual Income. No. Only individuals. a partnership. A reorganization bankruptcy case in which debtors (individuals.1 . This is a chapter designed to enable a debtor who is a family farmer to reorganize rather than liquidate his or her farming operation. In Chapter 13. Chapter 11 Chapter 12 Chapter 13 Cat. The bankruptcy code limits the amount and percentage of debt allowed under this plan. with regular income may file for bankruptcy under this chapter.9. after which he or she will be discharged of the debt. The debtor usually remains in possession of the assets (called a debtor-in-posession or DIP) and has all the fiduciary duties and responsibilities of a trustee. A family farm can be a sole proprietor. who then converts it to cash for distribution to the creditors.7. 13. Add a Care of Name to show the receiver’s. Assign an EIN to each bankrupt individual.7. 21.7 Business Tax Returns and Non-Master File Accounts (1) Established EINs can be disclosed to: • The bankrupt individual • The trustee.3 (05-17-2010) Determining the Need for an EIN: Bankruptcy Estates (1) Use the table below to determine if an EIN is needed. or a taxpayer signed Form SS-4.13.4 (05-17-2010) Research Before Assigning an EIN: Bankruptcy Estate (1) Follow the steps in the table below to research an EIN request before assigning a number.3.9. trustee’s or debtor in possession’s name. Change or add a Sort Name to show the receiver’s. A new bankruptcy estate has been created and more than one individual’s name is listed on Line 1 of the Form SS-4 A corporation is in bankruptcy. If A new bankruptcy estate has been created under Chapter 7 or Chapter 11 A new bankruptcy estate has been created under Chapter 12 or Chapter 13 Then Assign an EIN.7. Do not assign an EIN.9.13. Do not assign an EIN. A bankruptcy estate created under Chapter 12 or Chapter 13 is not treated as a separate entity for tax purposes.13.7. or • An authorized representative (2) EINs must not be disclosed to a third party without a valid Form 2848.page 110 21.9.2 Internal Revenue Manual Cat. A partnership files bankruptcy A sole proprietor files bankruptcy 21.9.5.5. Do not assign another sole proprietor EIN to the taxpayer in bankruptcy.7. Note: A change of trustee does not mean a new EIN is required. No. Do not assign an EIN. trustee’s or debtor in possession’s name. Assign an EIN for a bankruptcy estate. or a fiduciary is appointed in a state insolvency proceeding.2 (05-17-2010) Individuals Authorized to Receive EINs: Bankruptcy Estate 21.5.13.7.3 for more information on third party disclosure.5. See IRM 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . 21. Form 8821. fax.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. Exception: A foreign individual is not required to have an ITIN.7. Loc-Cd Description of Input Data The Master File indicator is always B. or mail to resolve the issue. proceed to ESIGN to assign an EIN.5.4.2.2. • • Did you find an EIN? If yes.13.7. contact the taxpayer by phone. Input the valid two-digit EIN prefix for the campus. No.7.4.2. Mich CC NAMEE: Mich]Alabaster or Alabaster Mich See IRM 21.7. Research the bankruptcy estate name using: • CC NAMEB • CC NAMEE • CC ENMOD. and • CC INOLE Example: CC NAMEB: Alabaster.9. verify that the EIN is a valid number. SSN. SeeIRM 21.Assigning Employer Identification Numbers (EINs) Step 1 Action 21. For more information on inputting Name Control.5. Note: The last two positions of the field display the Area Office Code (00).2.3. See IRM 21.2.9.13.7.4.4.7.13.13. Note: If you are unable to locate or validate a TIN.5 (05-17-2010) CC ESIGN Input: Bankruptcy Estate (1) This subsection contains information about completing fields specific to a bankruptcy estate.13 page 111 Validate the grantor (bankrupt individual).7.13.3 for general input instructions Field Master-File Ind.4. Name-Ctrl Cat. but the EIN will still be assigned.7. See IRM 21. 2 3 21. see Document 7071-A. The Name Control is the first four characters of the bankrupt individual’s last name.7. BMF Name Control Job Aid.13. See IRM 21.13. or ITIN using: • CC INOLE • CC NAMEI • CC NAMES • CC NAMEE SeeIRM 21. If no.7.5 .13. 5. input the trustee’s (if an individual) name on the care of name line.7.7 for important information on foreign entities/persons.13.3.13.3.page 112 21.3. Note: If the application indicates more than one bankrupt individual. place the trustee’s (if an individual) name on the sort name line followed by TTEE.2.7. enter 12 (December) as the FYM.7.13. Sort-Name Care-of-Name Mail-Street-Or-ForeignCity/Zip Mail-City/State/Zip OrForeign-Country Location-Street-Address Location-City/State/Zip Filing Requirements 21. SeeIRM 21.7.7.13. For filing requirement 1041. If the trustee is a company.7.4 for input requirements.7.7.13. If the case number is provided on Line 3 of the Form SS-4.2 for input requirements. input the case number on the sort name line. No. If a case number has been input on the sort name line.3 for input requirements. assign an EIN for each bankrupt individual.3. See IRM 21. • FYM • • XREF-TIN-Type SSN/ITIN/EIN Input filing requirements as follows: Enter a 1041 filing requirement of 1.5 for input requirements. The cross reference TIN type for an SSN/ITIN is “0”. See IRM 21.7. Example: Michael Alabaster Bankruptcy Estate. input the trustee’s name on the care of name line. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .7.3.7 Business Tax Returns and Non-Master File Accounts Field Primary -Name Description of Input Data The Primary Name must include the name of the bankrupt individual’s name followed by “Bankruptcy Estate”.7. See IRM 21.5 Internal Revenue Manual Cat.13. The SSN/ITIN is located on Line 7b of Form SS-4. If the case number is not provided.7.7.7. See IRM 21. A fiscal year month (FYM) must be entered for bankruptcy estates.9. 3. ask for the date when the petition was filed for the bankrupt individual. See IRM 21.7.3. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. and the taxpayer does not know what their BOD is.7.5 .2.13.20 for a complete list of Reason Applied Codes.13 page 113 Description of Input Data The business operation date (BOD) is the date the taxpayer has entered on line 11 of the Form SS-4.13.13. enter Y in this field.” “Per Mail. The 10 digit telephone number of the fiduciary. Input “07” as the type of entity and enter “Bankruptcy” as the type of entity remarks.9. No.7. When taking an EIN application over the phone. County and State where business is located See IRM 21.13. Input “09” Input “Trust Admin” Input “Trust Administration” See IRM 21.26. if provided. If present See IRM 21.7. Form SS-4.30.7. if applicable Reason-Applied Phone Prior-EIN Business Location County and State Type of Entity Type of Entity Remarks Reason for Applying Message Principal Business Activity Checkbox Principal Business Activity Remarks Principal Merchandise Sold or Service Prior EIN Remarks • . • The method by which the request was received (“Per Fax. Form SS-4.24.3.5. use the signature line date or the current month and year. Line 10 See IRM 21.7.7. and has marked the “yes” box.7.Assigning Employer Identification Numbers (EINs) Field Business-OperationalDate 21.13.7. and Any other pertinent information about the account.3. Line 10.7.” or “Per Phone” [Caller’s Name and Phone number]).5. • If Line 11 of Form SS-4 is blank (when working paper cases). Cat.3. If the taxpayer applied for an EIN for either this or another business.7.13. ) 21.5).13.7.10.5.7.3 for more information on third party disclosure.5.) Research before assigning an EIN to a REMIC (IRM 21.7.7.5.10. 1120.7.5. (2) Some associated terms for REMIC are: • Mortgage trusts • Mortgage securities • Asset investors trusts 21. using: • CC NAMEB. 1065. If the REMIC… Is a corporation Is a trust Has only segregated pools of assets Then disclose the EIN to… A corporate officer or an authorized representative.13.4) Form 1066 REMIC tax return (IRM 21.5.13. Internal Revenue Manual Cat. (3) A new EIN must be assigned if the account found during research has a filing requirement of Form 1041.) Individuals authorized to receive EINs for REMIC (IRM 21. and CC ESIGN input for REMIC (IRM 21.7.7. No.7. Any person who signs Form 1066 of the entity owning the assets of the REMIC under applicable state law or an authorized representative.3 (10-01-2005) Determining the Need for an EIN: REMIC (1) Each REMIC must have its own EIN.page 114 21.7.10 (10-01-2005) EIN Assignment: REMIC 21.1.13.13. Form 8821. trust. Step 1 Action Determine whether the REMIC has an EIN.10.7.13. (2) EINs must not be disclosed to a third party without a valid Form 2848.5.10.5. including: • • • • • • Definition of a REMIC (IRM 21.5.10.10.10. 21.5. etc.6.7. The trustee or an authorized representative.7 Business Tax Returns and Non-Master File Accounts (1) This subsection contains information on assigning EINs for a real estate mortgage investment conduit (REMIC).13. cannot use its EIN.5.13. 21.13.3.2) Determining whether the REMIC needs an EIN (IRM 21.10. See IRM 21. (2) A corporation.10. etc.10.7.13.1 (10-01-2005) Definition: REMIC (1) A REMIC is a real estate mortgage investment conduit.2 (10-01-2005) Individuals Authorized to Receive EINs: REMIC (1) Use the table below to determine the individuals authorized to receive an EIN.5.10 .2.13. and • CC NAMEE.7. or a signed Form SS-4.7.13.4. A new EIN must be issued.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only 21.3.4 (10-01-2005) Research Before Assigning an EIN: REMIC (1) Follow the steps in the table below to research a REMIC before assigning an EIN. partnership.13.5. See IRM 21. Use corporation Name Control rules for entering name lines and establishing the entity. Loc-Cd Description of Input Data The Master File indicator (MFI) is B. Line 1.7. Name Control is the first four characters of the REMIC name.7.10. proceed to ESIGN to assign an EIN.5.13. (3) An entity that elects to be treated as a REMIC for its first tax year and meets the requirements of IRC § 860D(a) must file Form 1066. and • Report and pay tax on net income from prohibited transactions (2) This return is filed annually and must be filed by April 15th. 21.7. is filed to: • Report the income. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. see Document 7071-A.13. deductions.13. 21. Name-Ctrl Primary-Name Cat.3 for general input instructions.6 .7. SeeIRM 21.13. See IRM 21.10. SeeIRM 21.5 (10-01-2005) Form 1066 REMIC Tax Return (1) Form 1066. Input the valid two-digit EIN prefix for the campus.7. Obtain the information for entering the REMIC name from Form SS-4.2.7. Always enter the word REMIC at the end of the Primary Name. No.10.6.13.7.5.4. U. verify that the EIN is a valid number.4. All taxpayers filing this return must have a calendar year tax year. Note: The last two positions of the field display the Area Office Code (00). Real Estate Mortgage Investment Conduit Income Tax Return.13. Examples: • STRIped Tree Mortgage PassThrough Certificate Series • DAISy Asset Investors TR 1 Rose TR 1.13 page 115 Did you find an EIN? If yes.5.13.7.2.S. BMF Name Control Job Aid.Assigning Employer Identification Numbers (EINs) Step 2 • Action 21. See IRM 21.5.4. and gains/losses from the operation of a REMIC. • If no.7.6 (10-21-2009) CC ESIGN Input: REMIC (1) The table below describes the fields and the entries for REMICs.2. Series A For more information on inputting Name Control. Field Master-File Ind. Care-of-Name Mail-Street-Or-ForeignCity/Zip Mail-City/State/Zip OrForeign-Country Location-Street-Address Location-City/State/Zip Filing-Requirements FYM XREF-TIN-Type SSN/ITIN/EIN Business Operational Date Reason-Applied Phone Prior-EIN 21.2 for input requirements.5 for input requirements. if it is listed as a trustee.7.7.13.20 for a complete list of Reason Applied Codes. The fiscal year month (FYM) is always 12 (December) for a REMIC. This information will automatically be generated.3.7. Enter a Form 1066 filing requirement of 1.7. pick it up. If the taxpayer applied for an EIN for either this or another business (taxpayer has checked the “yes” box on Line 18).page 116 21.7.4 for input requirements. it is not required.7. Line 10 See IRM 21.13. See IRM 21. Otherwise. Using this number as a Sort Name makes researching these entities easier.13.3.7. enter Y in this field.7. Form SS-4. See IRM 21.7. The cross reference TIN type is used to identify if the number is an EIN or a SSN/ITIN.7 Business Tax Returns and Non-Master File Accounts Field Sort-Name Description of Input Data The Sort Name is the REMIC’s series or trust number.7.13.3.3 for input requirements. See IRM 21.13. if provided. The business operational date is the start date for the REMIC.7. If Line 11 of Form SS-4 is blank. No. See IRM 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . The 10 digit telephone number of the business owner. enter the current month and year.13.5.3. Enter the number: • 0 for SSN/ITIN • 2 for EIN The SSN/ITIN or EIN is located on Line 7b of Form SS-4. if provided.7.6 Internal Revenue Manual Cat.3. The In-Care of Name is the business name.7. Note: No other filing requirements can be present.10. If SSN/ITIN/EIN is present.7.7. ” See IRM 21.7.7.UBO and BTO: Cat.24.5.4) (1) A UBO is an unincorporated business organization. including: • • • • Definitions of UBOs and BTOs (IRM 21. partnership. 21.7.13. then grantor trust rules will apply. beneficiary. Enter “13.7. if applicable • 21.2) Individuals authorized to receive EINs for UBOs and BTOs (IRM 21.11.13. The term “business trust” is not used in the Internal Revenue Code.13.7.11. the trust would be treated as a simple or complex trust.3.” If present. No.7.30. If the grantor maintains control of the trust. and constitutional trust are often used interchangeably.7.1 .7.11.7.11.3) • Determining whether the UBO or BTO needs an EIN (IRM 21.13.7.7.11. if the grantor.13. depending on the trust instrument.1) Tax classification for UBOs and BTOs (IRM 21.5. or sole proprietorship.5.” or “Per Phone” [Caller’s Name and Phone number]).5.1 (10-01-2008) Definitions . Enter “REMIC.” “Per Mail.13.” Enter “06.11.13 page 117 Description of Input Data County and State where business is located See IRM 21. Otherwise.7.2.5.11.2.13. This term and the terms “Massachusetts Business Trust”.13.3.11 (10-01-2005) EIN Assignment: UBOs and BTOs (1) This subsection contains information on assigning EINs for unincorporated business organizations (UBO) and business trust organizations (BTO).3. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. The regulations require that trusts operating a trade or business be treated as a corporation.13. and Any other pertinent information about the account. (2) A BTO is a business trust organization.5.13. or fiduciary materially participates in the operations or daily management of the business.1) Filing requirements for UBOs and BTOs (IRM 21. The method by which the request was received (“Per Fax.7.Assigning Employer Identification Numbers (EINs) Field Business Location County and State Type of Entity Principal Business Activity Checkbox Principal Business Activity Remarks Principal Merchandise Sold or Service Prior EIN Remarks • 21. See IRM 21.5. Leave blank.5.7.13. pure trust.2.5. 13.2 Internal Revenue Manual Then Enter a Form 1041 filing requirement.5. If taxpayer intent cannot be determined. see § 301. Tax Classification: UBOs Pursuant to IRC § 6109. the Service is only: and BTOs • Processing the Form SS-4 • Assigning an EIN.7 Business Tax Returns and Non-Master File Accounts 21. Proc. 21. and • Informs the taxpayer that if he/she wants a determination as to its tax classification.13. Box 7604 Ben Franklin Station Washington. he/she may seek a determination by requesting a private letter ruling from the IRS under the procedures set forth in Rev. for the year at issue) at the following address: Internal Revenue Service Attn: CC:PA:LPD:DRU P.11.11. If The entity checks the “trust” box on line 9a of Form SS-4 (regardless of any other possibly contradictory information on Form SS-4) 21.13. Cat. the taxpayer must request a private letter ruling.2 (10-01-2008) Filing Requirements: UBOs and BTOs (1) Follow taxpayer intent when assigning filing requirements. and • Informing the taxpayer of the filing requirement Note: Whether the entity has the correct designation under the Code and regulation is an issue that is best resolved in the audit process.11.11.2. However.7.7.page 118 21.2. (3) If the taxpayer wants a determination as to its tax classification.5. use the table below to assign filing requirements.7. then he/she must seek a private letter ruling from the IRS.5.7. if the taxpayer wants to resolve the issue before filing his/her tax return for the first taxable year.13.O. For more information on these regulations. (2) The CP 575 Notice is generated and sent to the taxpayer assigning the EIN and informing him/her of the filing requirement assigned and also includes: • Caveat informing him/her that the tax classification assigned to the entity is based on information furnished from him/her or a representative and is not legally binding on the IRS. 2009-1 (or superseding Rev.5. DC 20024 (4) The default classification for an unincorporated business organization (UBO) with two or more members is a partnership per check-the-box regulations ( Form 8832) effective January 1.1 (1) A filing requirement assigned based on a Form SS-4 is not a binding legal de(10-01-2005) termination for the proper tax classification for the entity requesting an EIN. Proc. 1997.2 (1) This subsection contains information on tax classifications and filing require(10-01-2005) ments for UBOs and BTOs.7701-3(b) of the Procedure and Administration Regulations. Determining Tax Classification and Filing Requirements: UBO and BTO 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . No. then his/her only option is to file as a corporation (1120).3 (1) EINs must not be disclosed to a third party without a valid Form 2848. see § 301. Inform him/her that the filing requirement will not be changed. The taxpayer • Checks the “Other” box on line 9a of Form SS-4 • Indicates a pure trust but does not use the word business 21. by filing Form 8832.4 . partnership. or some other designation with the word “business” as part of its name.7. and 21.5.7. See IRM 21. or taxpayer signed Form SS-4. unless he/she notifies the Service of an alternative filing requirement for the entity.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7. Cat.7701-2 through 4 of the Regulations.13.11. to Receive an EIN: UBOs and BTOs 21. using Form 1041.Assigning Employer Identification Numbers (EINs) If The entity • Checks the “other” box on line 9a of Form SS-4 and.13. Note: If the taxpayer believes he/she should not be filing as a trust.5. inform him/her that the only option is to file as a corporation. or manager of the entity. • Indicates it is a type of business entity.11. Note: If the taxpayer disagrees with the filing requirement. sole proprietor. No. Note: Ensure all required information is provided (paper or phone) including the SSN/ITIN of the trustee. Entity Classification Election . “common law business organization”. or a trust (1041). For more information on entity classification.13 Then page 119 Establish the entity as a partnership by entering a Form 1065 filing requirement. Inform the taxpayer that he/she must file as a trust.5.4 (10-01-2008) Determining the Need for an EIN: UBOs and BTOs (1) Follow the steps in the table below to determine if an EIN is needed for a UBO/BTO. disregarded entity (if one owner). grantor.13.11.7.3. such as a “business trust”. Form (10-01-2006) 8821.3 for more informaIndividuals Authorized tion on third party disclosure.7. an “unincorporated business organization”. or disregarded entity. 13.2) • Research before assigning an EIN to other or undetermined entity types (IRM 21. notify the taxpayer that an EIN cannot be issued because Treas.5.: CC:PA:LPD:DRU P.13.12.5. including: • Individuals authorized to receive EINs for other or undetermined entity types (IRM 21.12.5. business operational date.5. for the year at issue) at the following address: Internal Revenue Service Attn.7.O. DC 20044 21. including type of entity being established? • If yes. and principal activity is required under § 301. 2009-1.6109-1(a)(l) states that an EIN is required for business purposes only.7.7. and • CC ESIGN input for other or undetermined entity types (IRM 21.12.2 (10-01-2005) Tax Classification Determination: Other/Undetermined Entity (1) After EIN assignment.7. 21.12.7. he/she may seek a determination by requesting a private letter ruling from the IRS under the procedures set forth in Rev. 2 21. Form 8821. Proc.7.5. (or superseding Rev. Reg.1) • Determining tax classification for other or undetermined entity types (IRM 21.12 Internal Revenue Manual Cat. Is the SSN/ITIN valid and is all other required data provided.7. • If no. such as SSN/ITIN.5.7 Business Tax Returns and Non-Master File Accounts Step 1 Action Verify that the SSN/ITIN provided is valid for the person specified on the application using: • CC INOLE • CC NAMEI • CC NAMES See IRM 21.page 120 21.2. or taxpayer signed Form SS-4.5.13.4.7. Proc. § 301.13. No.5.7. if the taxpayer wants a determination to change its tax classification.12 (10-01-2005) EIN Assignment: Other/Undetermined Entity Types (1) This subsection contains information on assigning EINs for other or undetermined entity types.6109-1(d)(2).13.13.Box 7604 Ben Franklin Station Washington.12.13.12. fiscal year month (FYM).13.1 (10-01-2005) Individuals Authorized to Receive an EIN: Other/Undetermined Entity 21.13.4) (1) EINs must not be disclosed to third parties without a valid Form 2848. Inform the taxpayer that information on Form SS-4.3). 32186R (10-01-2010) Any line marked with a # is for Official Use Only . assign an EIN. Guam. a bowling league for depositing dues. enter filing requirement 943 and 940. PA 19255.3 (10-01-2008) Research Before Assigning an EIN: Other/Undetermined Entity 21. See IRM 21. If request is by phone. enter a filing requirement of 720. • If it can be determined that the entity is liable for excise taxes.7.7.7. Caicos.13 .13.4 (10-01-2007) CC ESIGN Input: Other/Undetermined Entity Filing-Requirements 21.13. Enter a MFI of O when the taxpayer: • Is requesting an EIN for information returns or a bank account (for example. Northern Mariana Islands and Palau.1) • Special processing requirements for Commonwealth of the Northern Mariana Islands (IRM 21.7. See IRM 21. refer taxpayer to 215-516-6999 (not toll free). enter filing requirement 941 or 944 (as appropriate) and 940. an investment club for dividend and interest reporting. disregarded entity.13 (11-29-2006) EIN Assignment: Foreign Entities (Philadelphia Campus Only) (1) This subsection contains information on foreign entities.7. fax to Philadelphia (215) 516-1040.5. Philadelphia.13. Field Master-File Ind.5. (2) If the organization on Form SS-4 is an association and does not indicate that it is a non-profit.13. correspond with the taxpayer to determine the type of association.5.5.7. The filing requirement is the tax return that needs to be filed: • If employees are indicated.5.13. (1) The table below describes the fields and the entries that are unique to other or undetermined entities. including: • Master File indicator and filing requirements for foreign entities (IRM 21. or mail the completed form to: IRS. 21.13 page 121 (1) A financial institution can request an EIN for the purpose of reporting withholding from IRA.12.7.5.5.2.5. American Samoa.13. Grand Turk Island.7. Attn: EIN Operation.13.7. the taxpayer can fax a completed Form SS-4 to fax number (215) 516-1040. Cat. Puerto Rico.13.13.3) Note: The Philadelphia campus EIN operation processes requests from Virgin Islands.7. and Belize City (IRM 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. Or.5.7.2 for processing timeframes. and • Special processing requirements for Turks Island. etc.7. or KEOGH plans (HR 10). If you receive a paper request from one of these territories/possessions.Assigning Employer Identification Numbers (EINs) 21.13.).7.2 for more information on researching a financial institution before assigning an EIN. If agricultural employees are indicate. IRA Rollover Trusts.2).7.13.13. Description of Input Data The Master File Indicator (MFI) is B or O.3 for general input instructions. No. and • Has no BMF filing requirements. See IRM 21.13.12. driver’s license.7.7. (2) A foreign corporation.3. when required for a foreign corporation. but should use the EIN that was first assigned.).5. (4) See IRM 21. and type of return filed or to be filed beside the appropriate number.5. send a copy of the completed list back to PAMC. Annual Return of Foreign Trust with a U.7. Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts.) Forward the listing to CNMI. ( See IRM 21. Maintain one copy of the list and mark CNMI. assign an EIN using MFI O. • Use each EIN indicating the taxpayer’s name. Reg. U. The Form SS-4 is examined by the Large and Mid Size Business Office before it is sent to the Philadelphia Customer Service Site. etc. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . Step 1 2 3 Who is Responsible CNMI PAMC PAMC Action Request a block of EINs.7 Business Tax Returns and Non-Master File Accounts 21. • When all numbers are used. it should not apply for a new EIN.3. not required to file a U. tax return. but must have EINs issued by the IRS.page 122 21. These entity types file a Form 3520 . • Do not correspond for documentation (for example passport. These procedures are for use by the Philadelphia Campus (PAMC) only. § 1.5.1 Internal Revenue Manual Cat.13. or Form 3520A .S. Annual Withheld Master File Indicator and Income Tax for Foreign Persons. Filing Requirement: These are required when a foreign corporation is: Foreign Entities • Filing under Treas.9.13.13.13. tax return under IRC § 1441. and • Requesting an EIN as a Qualified Intermediary (QI) Note: The Large and Mid Size Business Office requests a one time block of EINs for QIs. • See IRM 21. except for Forms 941. No. if present. may also request an EIN. • If the foreign entity later becomes liable to file a U.13.S.1441-1.7.3 for general ESIGN input requirements. Assign the EIN using MFI O.13. Source Income for Foreign Persons. S. • The taxpayer should enter “N/A” on Lines 10 through 16 of Form SS-4. address.S.7. national ID card. Income Tax Return for Estates & Trusts.13.7.7 for a list of explanations that may be entered on Line 10 and.13. They are not required to file a Form 1041 . Owner. 21. Annual Withholding Tax Return for (10-21-2009) U. and Form 945. Obtain a block of EINs.13.7.S. (3) A Fideicomiso is a Mexican Trust.1 (1) Assign a filing requirement for Form 1042.3 for procedures.2 (04-16-2009) Commonwealth of the Northern Mariana Islands (CNMI) (1) The Commonwealth of the Northern Mariana Islands (CNMI) processes their own tax returns. 4 CNMI 21.2. 13. report.IRS Saipan. No.7. or Fiscal intermediaries (2) The employer mentioned above may be a disabled or other welfare recipient receiving home-care services through a state or local program and is one type of household employer. (3) A Household Employer Agent may: • Represent many disabled individuals or other welfare recipients receiving home-care services through a state or local program. DC 20024 21.5. These individuals are referred to as Home Health Care Service Recipients (HHCSRs). or Belize City (1) Follow the steps in the table below to process a Form SS-4 or a request for bulk assignments received for partnerships. • Be a government entity or a non-governmental entity (a non-governmental entity is a third party agent that contracts with a state or local government agency to be an IRC 3504 agent for Home Health Care Service Recipients) • Already have an existing EIN that is used to file employment taxes for the entity’s own employees Cat. (2) The address of CNMI is Internal Revenue Service Drop Box . or corporations located in Turks Island. CM 96950 21. trusts. Caicos.14 .Assigning Employer Identification Numbers (EINs) Step 5 Who is Responsible PAMC 21.13.5.13.13. forward the photocopies to: AC (International) Planning & Special Programs Attn. Step 1 2 Action Photocopy each Form SS-4 or request after the EIN has been notated.14 (02-12-2010) Household Employer (Fiscal) Agents and Home Health Care Service Recipients (Internal Revenue Code (IRC) Section 3504) (1) An employer may designate an agent under Internal Revenue Code ( IRC) § 3504 to withhold. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.: Tax Shelter Coordinator 950 L’Enfant Plaza Room 4415 Washington. associations.7. and pay federal employment taxes. or Belize City. Grand Turk. On a monthly basis.3 (10-01-2005) EIN Requests for Turks Island. These individuals may be referred to as “clients” by the agent. Grand Turk Island.7. Caicos.5.13 Action page 123 File the completed list with the other bulk EIN assignment lists.7. These agents may refer to themselves as: • • • • Household employer agents Fiscal agents Employer agents. the SS-4 instructions advise the agent also to check the box for State/local government. if requested. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . An entity that has contracted with a governmental entity to act as an agent is not a government entity and should not be assigned Employment Code A. These accounts may be difficult to recognize on Form SS-4. Do not instruct these taxpayers to apply for an EIN online.14 Internal Revenue Manual Cat. Establish the account with Employment Code “A”. No. 2. or care-of name line of the HHCSR matches the TPD’s or if the signature on Form SS-4 is that of the agent or another individual. Do not reject the application if the address.7 Business Tax Returns and Non-Master File Accounts • A government entity may request a second EIN to be assigned to them for the specific purpose of acting as an agent for these employers under § 3504. the Form SS-4 instructions advise IRC 3504 agents for this group of household employers to check the “Other” box and enter “Household Employer Agent ”. phone number. Add “AS FISCAL AGENT”to the end of the company name on the Primary Name Line. (7) Additionally. the SS-4 for an HHCSR is submitted by the fiscal agent. with 941 and 940 filing requirements only. The fiscal agent for an HHCSR must have an EIN for the HHCSR before they can file Form 2678 and begin paying employment and FUTA taxes and filing those returns on behalf of the HHCSR. 1. (4) In an effort to correctly identify these agents. Add “HHCSR” to the primary name line. Be alert to phrases such as “Household Employer Using Employer Agent” or “Home Health Care Service Recipient ”. Establish these accounts as sole proprietors with no filing requirements. HHCSRs are advised on the home page of Mod IEIN that they can not use the web site to apply for and receive an EIN. (5) Take the following steps to assign an EIN to a government entity working as a Household Employer (Fiscal) Agent: Caution: There are very few governmental entities that act as agents. The Household Employer Agent files aggregate employment tax returns for all of their own employees and for the employees of the HHCSRs. Establish the account with 941 and Form 940 filing requirements only. If the agent is a government entity. fax or mail method to obtain an EIN. 1.page 124 21. (6) If a non-governmental agent insists on receiving a second EIN to represent these HHCSRs: 1.5. The fiscal agent may list him/herself as a third party designee. Add “AS FISCAL AGENT” on the Primary Name Line. 21. non-governmental agents may also obtain a second EIN to file employment taxes on behalf of these HHCSRs. These customers are often unable to handle their affairs and must be handled with sensitivity. These entity types must use phone. Caution: Many times.7.13. However. 2. Forms SS-4 are submitted requesting EINs for the HHCSRs. Establish the account with the information provided on Form SS-4. Note: Non-governmental agents are not encouraged to obtain a second EIN to file employment taxes on behalf of these household employers (HHCSRs). 2. ) • Closing an EIN account (IRM 21.7. transfer to BMF Entity. Do not treat them as you would normally treat household employers (do not input Return ID Code ZZ on CC ESIGN).7.6. with the exception of some filing requirement codes.6.7.13.7.6.7. Posting Delay Codes.7.).) (2) If authorization cannot be found: • Send Letter 135C. (2) This section contains information on: • Accessing CC BNCHG and CC BRCHG (IRM 21.6. even if box 13 is checked indicating they have household employees. POA Needed to Furnish Information. Any transaction that needs to be cycled or held for later input can be held up to six cycles using a cycle delay code. returned CP 575. if necessary) before making changes to an account. the third party must have the original document authorizing him to act for that taxpayer.7.) • Consolidating duplicate EINs (IRM 21. Exception: For address changes. 21.1 (10-01-2010) Accessing CC BNCHG Cat.6.4.2 .13. 21.4.) • Handling account change requests initiated by a third party (IRM 21. and • Changing information on an EIN account (IRM 21.1 Note: Always perform complete research (including CC INOLE.13.13.13.7.13. first access the account using CC ENMOD. can be changed on the BMF using CC BNCHG.7. If account activity is present.17. or signed Form SS-4) before making any account changes.5.6. The agent will file employment and FUTA tax returns on behalf of these HHCSRs. Reminder: For information about an EIN.2.5. including the presence of any tax modules. No account changes can be worked by phone in EIN.4. See IRM 21. unless we made the error establishing or updating the account and there is no account activity. the case must be referred to the appropriate BMF Entity function.. (If account has activity.13. See IRM 21.6.6.13.7. CC BNCHG is used to make all account changes that are permissible by the EIN teams.13.6. No.7. and • Destroy the request.) (1) To change account information on CC BNCHG.13.7.4.1. 21.3.7.13 page 125 3. (2) Enter the entity’s EIN to display the account. for additional information. Overlay ENMOD with ENREQ.2.13.2.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. You must have a source document (letter from taxpayer. Work account changes under OFP 710-01323.2 (04-16-2009) Third Party Authorization for Account Changes (1) If a third party initiates a change to account information. See IRM 21.2.13.7.5. research the CAF using CC CFINK to verify that the individual has proper authorization before processing the request.Assigning Employer Identification Numbers (EINs) Example: JOHN]DOE]HHCSR 21.6 (10-01-2005) Making EIN Account Changes (CC BNCHG/BRCHG) (1) All account information. see IRM 21. 13.3 (01-13-2009) Consolidating Duplicate EINs (CC BRCHG) 21. Prepare and forward Form 4442/e-4442. North Dakota. If the taxpayer has sent us a letter. Michigan. follow local procedures to route the correspondence to the BMF Entity function. If the taxpayer has contacted us via phone asking for cancellation.13. 3. Account consolidation requires an extensive knowledge of incompatible filing requirements.). If the entity’s principal business. Arkansas. Rhode Island.3. West Virginia or Wisconsin Alabama.7.6. UT 84201 Send BMF Correspondence to: Internal Revenue Service Cincinnati. Georgia. New York.9. Nebraska. South Carolina. Ohio. Massachusetts.14. (3) If the problem is identified as a result of correspondence received (returned CP 575. advise the taxpayer to use that EIN. freeze codes. Oregon. If so. Alaska. 21.6 for Exempt Organization consolidations.7 Business Tax Returns and Non-Master File Accounts (1) Consolidations of two or more EINs must be done by the Entity function per IRM 3. 2. Idaho. Indiana. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . OH 45999 21. The BMF Entity function. route the request to BMF Entity.7.6. Pennsylvania. forward these referrals to BMF Entity on a daily basis. No.page 126 21. Louisiana. California.7. See IRM 21. Kentucky. Missouri. Montana. Ask the taxpayer which EIN they would like to retain. you discover that an entity has been assigned two or more EINs: 1. office or agency is located in: Connecticut. Mississippi. Hawaii. Utah. New Mexico. Washington.2. (4) In either case. Arizona. New Hampshire. Oklahoma. Illinois.7. Advise the Entity function which EIN should be retained based on taxpayer response or research in Step 1 above. look to see if one of the EINs has Form 941 filing requirements.13.13. Virginia. Minnesota. Delaware. Texas. If both EINs have Form 941 filing requirements. taxpayer letter etc. Iowa. South Dakota. during the research process. Vermont. Exception: See IRM 21.4 for BMF Entity state mapping. Wyoming. Tennessee. Maine. to the BMF Entity function. advise the taxpayer to use the earliest assigned EIN.3 Internal Revenue Manual Cat. or any address located outside the United States Internal Revenue Service Ogden. advise the caller to send a written request to BMF Entity. New Jersey.6. therefore. District of Columbia.7. Florida.13. Inquiry Referral. Maryland.4 (10-01-2010) Closing an EIN Account (1) All requests for EIN cancellations are processed by BMF Entity. and many other factors that can cause a no-merge situation. (2) On the phone if. North Carolina. has the sole authority for merging BMF accounts. If the taxpayer has no preference. Colorado.8.2. Nevada. Kansas. address changes can not be made via phone call. street or city spelling.) • Authority for Changing Filing Requirements (IRM 21.1. ) • Identifying EIN Account Information (Transaction Codes) (IRM 21.7.6.13. Foreign Mailing and Location Addresses.13.1 (06-23-2010) Changing an Address Cat.2. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.6. See IRM 3. transfer to BMF Entity.5. a simple misspelling. Exception: If you have been trained on Oral Statement Authority.1. (3) Do not update the address if the source of the request is an FTD coupon or reorder form with the old address crossed out and the new address written in.) (1) If you have not been trained on Oral Statement Authority. Note: It is not necessary to input a transaction code when changing an address. per the following table: 21.5. (5) If tax related correspondence is received.4.Referral Fax Numbers guide.1 .6.13.2. fax it to the appropriate campus/operation using the SERP .7.5.7.13.13. City.3.6. order new FTD coupons using CC FTDRQR.20 for address change requests.5.13.Assigning Employer Identification Numbers (EINs) 21.6. remember to update all required fields (Street Address. (2) When changing a taxpayer’s address on CC BNCHG.7. see IRM 21. can be processed based on phone contact.3. A TC 014 generates when the change is posted.13 page 127 (1) This subsection contains information on changing BMF accounts: • Address (IRM 21. leave State field blank.).7.3. (6) If entity related correspondence is received.) • Authority for Primary Name Changes (IRM 21. See IRM 21. addition or correction of a suite number.7.3. Note: If inputting a foreign address.13.6.5.13.6.3. if requested by the taxpayer. However.13. zip code.7.) • Deleting an Employment Code (IRM 21.7.6.6.13.7. etc.5.7.6. No. etc.5 (10-01-2006) Changing EIN Account Information 21.13.5.5.5. (4) If the mailing address has changed.5.7. for input information.7 for information on how to transfer these types of calls. ZIP.) • Changing an Employment Code Assigned in Error (Employment Code “F” (IRM 21. 5. New Mexico.3 (10-01-2005) Changing an Employment Code Assigned in Error (Employment Code “F”) (1) Use the information in the table below to determine the appropriate action to take if: • A legitimate employment code “F” filer was assigned an incorrect employment code. Washington.13. Louisiana.5. (2) The EIN function can also change filing requirements. “Letter from TP”. Michigan. Arizona. returned CP 575.2 Internal Revenue Manual Cat.13. South Dakota. Wyoming. Kansas. including some that must be entered or changed after an account has been set up on the BMF (they cannot be input using CC ESIGN). Illinois. or any address located outside the United States Internal Revenue Service Ogden. Indiana. Maine. or delete filing requirements on the Master File using CC BNCHG. Nebraska. Colorado. Alaska. Hawaii. Delaware. • You must have a source document (letter from the taxpayer. change. Ohio.6. Oklahoma. Arkansas.page 128 21. • Work account changes under OFP 710-01323.7 Business Tax Returns and Non-Master File Accounts If the entity’s principal business.13.7. Florida.7. Georgia. (3) Notate the remarks section of CC BNCHG screen with source document information “CP 575”. Massachusetts. Montana. Mississippi. North Carolina. No. Nevada. Tennessee. Missouri.7. 21. or • An entity was assigned employment code “F” in error Note: If there is any account activity. “Signed SS-4”). Vermont. or signed Form SS-4) before making any change to the account. including the presence of any tax modules.6. Kentucky. California. but only if there has been no activity on the account. Rhode Island. UT 84201 Send BMF Correspondence to: Internal Revenue Service Cincinnati. New York.5. North Dakota. Iowa. Idaho. 21. New Jersey.2 (10-18-2006) Authority for Changing Filing Requirements (1) The BMF ENTITY function can add. New Hampshire. Texas. Pennsylvania. office or agency is located in: Connecticut. forward the correspondence to the appropriate BMF Entity function for correction. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . OH 45999 21. West Virginia or Wisconsin Alabama.6. District of Columbia. Oregon. Virginia. South Carolina. Maryland. Minnesota. Utah. Assigning Employer Identification Numbers (EINs) If the organization 21.7.13 Then page 129 • Is a legitimate “F” code filer, • Remove any erroneous filing and requirements, such as 1120 or • Another employment code was 1065, and assigned in error • Change the employment code to “F.” • Is not a legitimate “F” code filer, and • Was assigned employment code “F” in error • Remove any erroneous filing requirements • Remove the “F” code, and • Establish the entity with the correct employment code and filing requirements. After updating the entity’s account, forward the information to Adjustments so that the entity can be assessed penalty and interest under the correct filing requirements. Note: Make sure the organization does not have another EIN established for the same “F” code entity. 21.7.13.6.5.4 (10-01-2005) Deleting an Existing Employment Code (1) To delete an existing employment code from the BMF, input 9. 21.7.13.6.5.5 (1) If EIN account information has been added or changed on the BMF, a system(10-01-2009) generated transaction code, identifying the nature of the change can be viewed Identifying EIN Account on: Information (Transaction • CC ENMOD (for approximately two weeks), and Codes) • CC BMFOL (indefinitely) (2) The table below provides a list of generated transaction codes and the changes that they indicate. For a complete list of entity related transaction codes, see Document 6209, IRS Processing Codes, - Transaction Codes. Transaction code 005 and 006 Indicates The account has successfully merged to the current EIN from another number. A TC 006 (preceded by a TC 005) with a cross-reference TIN indicates a successful merge from the crossreference TIN. Changes TIN of an Account on the Master File or consolidates two TINs. 011 Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.13.6.5.5 page 130 21.7 Business Tax Returns and Non-Master File Accounts Transaction code 013 014 016 • • • • • • • • • • • • 030 052 053 054 055 058 059 061 062 063 064 065 066 070 Indicates The Primary Name has changed. An account address has changed. Information in one or more of the following fields has changed: Payer Master File indicator BMF filing requirements Railroad Retirement Board Numbers Form 8123 Code Fiscal Year Month Employment Code Date of Death Sole Proprietor SSN Magnetic Tape/FTD code Sort Name Location Street address In-Care of Name. Location codes have been updated when a change in campus code is involved. Reverses all previously posted TC 053, 054, or 055 transactions. An accounting period has changed as a result of Form 1128. An FYM has been approved under Rev. Proc. 8732. An FYM has been approved under § 444. Form 8716 has been rejected. Form 1128 has been rejected. An election to be a Foreign Sales Corporation (FSC) or small FSC has been revoked. The last FSC-related transaction (TC 061, 063, 064, or 065) has been reversed. An election to be an FSC or small FSC has been received. An election to be an FSC or small FSC has been denied. Notification of revocation of an FSC or small FSC has been received. An election to be an FSC or small FSC has been terminated. A church has been exempted from Social Security taxes. Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only 21.7.13.6.5.5 Internal Revenue Manual Assigning Employer Identification Numbers (EINs) Transaction code 071 072 073 076 093 090 21.7.13 page 131 Indicates A church’s exemption from Social Security taxes has been revoked. TC 070 input in error has been reversed. TC 071 input in error has been reversed. Form 8832 has been processed at OSC or CSC. Application for Sub-Chapter S election, Form 2553, received. Indicates that beginning with the transaction date, the corporation will be taxed as a small business corporation. Sub-Chapter S election denied. 094 21.7.13.6.5.6 (11-30-2007) Authority for Making Primary Name Line Changes (1) The authority for making changes to a primary name line is delegated to the BMF Entity function. • Any correspondence received after an EIN has been assigned, requesting a change to the primary name line, must be routed to the appropriate BMF Entity function. See IRM 21.7.13.7.2.4. • If a phone call is received asking for a change to the primary name line, advise the taxpayer the request must be made in writing. Advise the taxpayer to send the request to the BMF Entity function. If the entity is a corporation or an LLC, advise them to include a copy of the amendment to their Articles of Incorporation or Articles of Organization showing the entity’s correct name. (2) Accounts Management EIN teams cannot make changes to the primary name line, but can make corrections. Corrections include misspellings, incomplete names, any missing or incorrect suffixes, finger errors, etc. These corrections can be made via correspondence or phone call. Note: If a taxpayer (corporation, partnership, LLC) asks that the word “the” be added to their primary name line, explain that IRS generally does not include the word “the” in the name line. If the taxpayer is insistent, add the word “the” in the name line with a bracket so the name control remains unchanged i.e. THE]ABC CORP. Using the bracket, the name control will remain ABCC. (1) This subsection contains information that is referenced throughout this IRM as 21.7.13.7 (10-01-2006) well as supplemental information that can be used for occasional reference, or State Mapping, when additional detail is needed when performing the EIN job function. Processing Times, Correspondence, ESIGN (2) This subsection contains the following information: Entries, Employment • State Mapping (IRM 21.7.13.7.1.) Codes, Filing • Processing timeframes and batching for incoming taxpayer EIN requests Requirements, BNCHG, and correspondence (IRM 21.7.13.7.2.) Notices, and Letters Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.13.7 page 132 21.7 Business Tax Returns and Non-Master File Accounts • Detailed procedures for completing the fields on the ESIGN screen (IRM 21.7.13.7.3.) • Detailed descriptions of the various employment codes that are assigned to a non-profit/exempt entity (IRM 21.7.13.7.4. ) • Detailed descriptions of various tax forms (IRM 21.7.13.7.5.) • Instructions for changing filing requirements using CC BNCHG (IRM 21.7.13.7.6.) • Some common letters that are sent to taxpayers from the EIN function (IRM 21.7.13.7.7.) • Notices to taxpayers that are automatically generated when an EIN request is processed (IRM 21.7.13.7.8. ) 21.7.13.7.1 (10-01-2008) State Mapping for Assigning EINs (1) The table below identifies the appropriate campus to which taxpayers should apply for an EIN (Fax and mail), based on the entity’s location. If the principal business, office or agency, or legal residence in the case of an individual, is located in: One of the 50 states or the District of Columbia File or fax at: Internal Revenue Service ATTN: EIN Operation Cincinnati, OH 45999 Fax: 859–669–5760 Internal Revenue Service ATTN: EIN Operation Philadelphia, PA 19255 Fax: (215) 516-1040 If no legal residence, principal office or principal agency in any state (International/US Possessions) 21.7.13.7.2 (10-01-2005) Forms SS-4 and Correspondence: Processing Timeframes and Batching (1) This subsection contains information on processing timeframes and batching requirements, including: • Determining the timeframe start date (IRM 21.7.13.7.2.1.) • Processing timeframes (IRM 21.7.13.7.2.2. ) • Correspondence Worked by Accounts Management EIN Teams (IRM 21.7.13.7.2.3.) • Correspondence Worked by Submission Processing BMF Entity Teams (State Mapping BMF) (IRM 21.7.13.7.2.4.) • Receiving and sorting incoming cases (IRM 21.7.13.7.2.5.); and • Rebatching work that has been batched under an incorrect category (IRM 21.7.13.7.2.6.) (1) All timeframes start with IRS received date. 21.7.13.7.2.1 (10-01-2006) Determining the Timeframe Start Date 21.7.13.7.2.2 (05-07-2008) Processing Timeframes (1) All EIN cases must be worked within a timeframe based on the IRS received date, unless otherwise noted. Work must be batched by the end of the day or the time designated as the end of the day. 21.7.13.7.1 Internal Revenue Manual Cat. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only 6. returned CP 575.7.4.7.6. if received in the EIN teams. the taxpayer must be contacted by telephone and advised when it will be resolved. or signed Form SS-4) .7.5.7.13.7. first delete the incorrect code. whether a payment or return has Correspondence Worked posted or not. See IRM 21.1.7. • Entity Reactivations (TC 000).2.6 for corrections EIN teams can make.13. • Filing requirement changes.13.4 for BMF Entity State Mapping. Work type SS-4 (Fax) SS-4 (Mail) Suspended Application Banklist (fax receipts) Banklist (mail receipts) Required timeframe (from IRS received date) 4 business days 30 days 4 business days after receipt of requested information 10 business days 10 business days from receipt in Accounts Management Banklist unit 30 days 30 days EIN CP Notice Responses General EIN Correspondence (3) Responses to CP Notices and general EIN correspondence are subject to Action 61 requirements.6.2. Most change (10-01-2008) requests can only be made if there is no account activity.Assigning Employer Identification Numbers (EINs) 21.7. See IRM 21. regardless of account activity Reminder: Primary name line changes.13. See IRM 21.4. See IRM 21.7. If not. See IRM 21. including deletions (on newly assigned EINs with no account activity). Account activity includes the existence of any tax modules. • Verification of EINs Cat.13. • Address changes requested on correspondence or Form 8822 • Sort name and Care-of name changes.7.2.3. must be sent to the Entity function. Ensure any filing requirements being added are compatible with posted filing requirements. Work account changes under OFP 710–01323.4. If cases cannot be closed before the 30th day.13 page 133 (2) Use the table below to determine appropriate processing timeframes. send the correspondence to by Accounts Management EIN Teams the appropriate BMF Entity function for resolution. If any account activity is present.7.3 (1) Work the following correspondence. • Questions or correspondence regarding why an entity was established • FTD requests • Correspondence regarding 69/70 prefix. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.3.7. per IRM 21.3 .2. Note: You must have a source document (letter from taxpayer. No. • Change in Business Operation Date (no account activity) • Change in Wages Paid Date (no account activity) • Closing an account (TC 020) (no account activity).13. then separately add the correct code using a posting delay of 1 cycle to avoid creating an unpostable transaction. or an interim letter ( Letter 2645C) must be issued. 21.2.13. This action requires management approval. (3) The sorter must have a working knowledge of EIN cases. Colorado. Oklahoma.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . West Virginia or Wisconsin Alabama.4 (10-01-2010) Cases Forwarded to Submission Processing BMF Entity (2) The following is the State Mapping for BMF Entity: If the entity’s principal business.page 134 21. or members. California. (2) The mail is categorized when it is sorted. Items that belong in a different category are sorted. Oregon. Illinois. Kansas.4 Internal Revenue Manual Cat.7. Washington. general partners. Virginia. Iowa. No. UT 84201 Send BMF Correspondence to: Internal Revenue Service Cincinnati. Nebraska. Montana. South Carolina. Texas. Note: See IRM 21. if received in the EIN function: • • • • • • • • • • • • Form 8716 and Form 1128 FYM changes Removing filing requirements in an account that has account activity All Account Merges (TC 011) regardless of account activity Closing an account (regardless of account activity) Transferring filing extensions between accounts Estates claiming Form 1041 filing requirements not required due to the amount of income interest received Changes in corporate officers.7.7 Business Tax Returns and Non-Master File Accounts (1) Forward correspondence concerning the following issues to BMF Entity. New York. Missouri.13. Alaska.7. Maryland.2 for category timeframes. or any place outside of the United States Internal Revenue Service Ogden. office or agency is located in: Connecticut. Delaware.5 (10-01-2006) Receiving and Sorting Incoming Cases (1) Incoming mail is delivered to the AM EIN function clerical support area. Tennessee. Nevada.7. Rhode Island. Idaho. or is picked up at least daily by an EIN function designee from the appropriate area(s). as appropriate.2. Maine. North Carolina. District of Columbia. after the account has been established Verification of EIN for Backup Withholding (Fiscal Agents) FYM changes with account activity Change in BOD with account activity Change in WPD with account activity Changes to the Primary Name Line 21.2. Minnesota. New Jersey.7. OH 45999 21. Massachusetts. Ohio. New Hampshire. Utah. Florida. North Dakota.2. Mississippi. South Dakota.7. Indiana.13. Georgia.2. Louisiana. Pennsylvania. Arizona. Wyoming. New Mexico.7. for example. Hawaii.7. Kentucky. Vermont. Michigan. Arkansas.13. 21. if one is not found • With an EIN.6 (10-01-2005) Rebatching Work (1) If work has been batched under an incorrect category. • If invalid conditions are present. Handle the cases on a “First in-First out” basis. • The first two digits of the EIN indicate the prefix for the campus that assigns the EIN.7.13.7. (3) Validation checks are performed to assure that the input data is as accurate and consistent as possible.7. No. and it is necessary to suspense any of the items in the batch or even the entire batch.13.3.1 (10-01-2005) Overview (1) The ESIGN command code is used to enter taxpayer information.3 (10-01-2006) CC ESIGN Input Screen (1) This subsection contains: • An overview of the CC ESIGN screen • Information on how to complete the fields Note: Be careful when inputting data on ESIGN and double check your work for accuracy. 21. an EIN is assigned to the taxpayer’s account.7.13. (5) Certain types of cases cannot be delivered to EIN function through mail. 21. Caution: If you receive information that allows a suspended case to be processed (such as correspondence. • If all fields are valid.13 page 135 (4) Each category may be sub-sorted at the option of each campus. (2) If work is batched under a given category. if one is found but is not established on the appropriate Master File (2) If a specific EIN is not entered on the ESIGN screen.13. Note: Do not merge the received dates. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. The taxpayer information can be entered: • Without an EIN. do not move the batch/work to a category with a longer aging criteria. 21. the input data is re-displayed and errors are identified with an asterisk (*) next to the item. or an estate/trust 6/7 million series.3. it can only be rebatched during the initial week.7.2. (4) After an EIN is assigned. the taxpayer’s information is immediately stored on the following databases: Cat.7.1 . Note: The new EIN is validated using the National Account Profile (NAP) to ensure that the EIN does not already exist on the Master File. It is the responsibility of the manager or designee to batch these cases within the appropriate working timeframes. do not close the case and reopen it with a new received date.7. research or documents). but are hand carried to the manager or designee.Assigning Employer Identification Numbers (EINs) 21.7.7. • The third digit of the EIN indicates whether the account is a regular series. one is generated from the EIN Assignment Control File (EACF). If not.3.13.7 Business Tax Returns and Non-Master File Accounts • Name Search Facility (NSF). 32186R (10-01-2010) Any line marked with a # is for Official Use Only . (3) The first two characters of the EIN must be a valid EIN prefix.13.2 Internal Revenue Manual Cat.7. Database Name Search Facility EPMF Taxpayer Information File Description Contains the taxpayer name and address Contains the taxpayer’s account information Command Code Use CC NAMEE.7.7.7. See IRM 21.page 136 21. enter it in this field.2.13. No.13.2 (10-01-2005) EIN Input (1) EIN is not a required field. Use CC ENMOD.3 (10-01-2008) Master File Indicator Input (1) The Master File indicator (MFI) is a required field. (2) If a valid EIN is available.4.7. (2) The valid entries for this field are B. 21. and • BMF Taxpayer Information File (BTIF) or EPMF Taxpayer Information File (ZTIF) (5) The table below describes the information contained in each of these databases and the command code used to access it. a new EIN is assigned. O.3. and P.7.3.7. Note: The taxpayer’s EIN must be used to access this information. 21. 21. It identifies where an EIN will be established or assigned. No.3. Is a political organization under Section 527 or Form 8871 will be filed.7. • • • • • • • • • Cat.13. for exception processing requirements for federal government/ military and state/local government entities with no employees. Exempt organizations Social clubs Pension/profit sharing/ retirement plan not filing a BMF return Mutual fund investment companies with Form 1096 filing requirements Lottery clubs Administrator of a pension plan Individuals with household employees Disregarded entities under Check the Box rule ( Form 8832) • • • • • • • • • • • • O Use this indicator code to Send the record to the BMF with a TC 000. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.13 page 137 (3) The table below describes when to use each MFI code.7.13.4.Assigning Employer Identification Numbers (EINs) 21.3 . and • Establish BMF filing requirements.7. MFI Code B • When to Use Use this indicator code to: Send the record to BMF with a TC 000. or multimember LLC Is a partnership Is a corporation Has employees Accepts wagering Owns a heavy vehicle for hauling Is a withholding agent (TEFRA) Is a pension/profit sharing/retirement plan and filing a BMF return Is a REMIC Is an unincorporated business organization trust and is filing a BMF return. and • Establish the entity with no filing requirements. estate. Exception: See IRM 21.7. Examples Taxpayer Is filing any BMF tax return Is a trust.7. 13. 21.7.) Internal Revenue Manual Cat.7. ) Primary Name (legal name) input (IRM 21.13.7.7.6 (10-01-2005) Name Field Input 21. (1) This subsection contains information for name fields.6.3.) In-Care of Name input (IRM 21.6.7.5 (10-01-2005) Application Case Identifier Input (1) The application case identifier is not a required field.7 Business Tax Returns and Non-Master File Accounts MFI Code P When to Use Use this indicator code only to: • Assign a new EIN to a sponsor or employer of a plan • Send the record to BMF and EPMF with a TC 000. Must be a valid EIN prefix code.7.3.13. including: • • • • • Name Control input (IRM 21. See IRM 21.3. (2) This field is used to enter an EACS (EP/EO Application Control System) (IDRS) application case identifier.13. 21. Note: The taxpayer must indicate he/she is filing Form 5500 or Form 5330.3. K. Examples Sponsor or employer of a plan.page 138 21.13.7.7. F. 32186R (10-01-2010) Any line marked with a # is for Official Use Only 21. It is an 11 character field with 9 numerics and 2 alpha characters.7.7.5 . P.3.3. No.7. (2) The table below describes criteria for location code.3.7.7.3.6.4.7.6. Note: This indicator code is only valid with input of notice information codes E.3. The entry of 00 for the Area Office Code is already displayed in the field.13. and • Establish the entity with no filing requirements.4 . this field will be blank.2.13.13. R. Location Code Input Number and type of characters First two characters Last two characters Criteria This field must contain four numeric characters.7.6.7. Otherwise.7.3.3.13.7. or blank.13.1.7.) Continuation of Primary Name input (IRM 21.7.4 (10-01-2005) Location Code Input (1) The location code is a required field.) Sort Name (DBA name or business name) input (IRM 21.13. 2.3.13.3.7.2. Note: Blanks cannot appear between characters. Cat.3.7. (3) The table below describes field requirements for the Name Control field.7. BMF Name Control Job Aid.6.3. including: • Basic information on Primary Name input ( See IRM 21.6.1. hyphen (-) or ampersand (&).Assigning Employer Identification Numbers (EINs) 21.2 (10-01-2005) Primary Name Input (1) This subsection contains information on Primary Name input.7.1 (10-01-2005) Name Control Input (1) Name Control is a required field.5.7.2.7.2 (11-30-2007) Primary Name Input Field Requirements (1) The table below describes field requirements for the Primary Name field.7.6.7. The special characters. see Document 7071-A.6.2.7.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.13. EACS Employee Plan/Exempt Organization (EP/EO) Processing for more information.3.6.7.) • Primary Name input field requirements ( See IRM 21. 21.4.7.) (1) Primary name is a required field. (4) Do not alter the Name Control displayed on the Plan Case Control File (PCCF).3.7.13.13.13.13. (5) For examples of BMF Name Control. if the Master File Indicator is “B” or “O” and the EACS (EP/EO Application Control System (IDRS)) case number is present.1 (10-01-2005) Basic Information on Primary Name Input 21.13 page 139 Note: Name fields of the entity portion on the BMF must be input properly to ensure that outgoing mail to taxpayers contains the Primary Name (legal name) on the first name line.3.2.8.7. Name Control Input Number of characters allowed First character Last three characters • • • • Field Requirements Four alpha and/or numeric characters Must be alpha or numeric Can be: Alpha Numeric Blank.13.3. 21.3.7. No.7. 21.6. (2) The Name Control must match the Name Control indicated in the Primary Name line.2.) • Information on names of Spanish extraction ( See IRM 21.7.2.7. See IRM 2.6.2 .6. com” as “JONES COM.7.7. No.2.3 Internal Revenue Manual Cat.7 Business Tax Returns and Non-Master File Accounts Primary Name Input Number of characters allowed First character Subsequent characters • • • • Field Requirements 35 characters per line Must be alpha or numeric Can be: Alpha Numeric Blank.6.13. and Hermanos (brothers) can appear in business names.3. (2) The phrase “DEL”. before an Hispanic name is part of the last name.7. “DE”. If the phrase appears before a non-Hispanic name. (4) Delete the following titles: • ESP • EST DE 21.” Substitute a hyphen (-). hyphen (-). Primary Name . Senora (Mrs.2. In this case. such as a period (. or The special characters. Delete “the” in the primary name. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . the mother’s surname (Matro(01-11-2007) Information on Names of nymic) is the last name and must be part of the Primary Name input. do not delete “the” (THE FLAMINGO). (3) Senor (Mr. unless it is followed by only one word.3.13.). do not delete it. but do not consider it part of the taxpayer’s last name. ampersand (&). In these cases. Hijos (sons).7. (2) Use the table below to handle special circumstances when making field entries for Primary Name.).6.page 140 21. Spanish Extraction Note: The “Y” (Spanish for “and” between the two names) comes before the Matronymic. or “DE LA”.3 (1) Many names of Spanish extraction include two surnames.) Instruction Drop the character from the taxpayer’s name and leave a space. Example: Enter “Jones. The name control is derived from the first surname. Backward (\//) and forward (/) slashes Apostrophe (’) “The” used in a primary name 21. or bracket (]).Special Circumstances Invalid characters. Drop the apostrophe and do not leave a space. 7. ampersand (&). This allows the Sort Name Input Sort Name to be used on the EIN Key Index File (CC NAMEB) and the Names Search Facility (CC NAMES and NAMEE) to locate the taxpayer.6.1 . for additional information and examples. or The special characters.7.4. (10-01-2005) Basic Information on the (2) The Sort Name is another way to locate the taxpayer.3. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. The first position is a bracket (]).7.6.7.4. No. (3) The table below describes field requirements for the Continuation of Primary Name field.6.6. (2) Do not split a word between the Primary Name line and the Continuation of Primary Name line.7.7.13.7.Assigning Employer Identification Numbers (EINs) • • • • • • • ESPOSA DE (wife of VDA) VDA DE VIUD (widow of) Senor Senora Hijos Hermanos 21. 21. (3) CC ESIGN will not allow the Primary Name line and the Sort Name line to be identical or match more than 15 characters. When a Sort Name is identified on input. or blank. hyphen (-) or ampersand (&) Note: Any characters following two or more sequential blanks are invalid.3.4.6.3. and • Sort Name field requirements ( See IRM 21.7. (4) Use the Sort Name for: Cat.7.13.2. numeric.13.3. including: • Basic information on Sort Name input ( See IRM 21. hyphen (-).3.1).13.6.7.3. BMF Name Control Job Aid.13.7.3 (10-01-2005) Continuation of Primary Name Input (1) The Continuation of Primary Name field is not a required field and information can be entered in this field only if information has been entered in the Primary Name field. Master File also identifies the Sort Name.1 (1) Sort Name is not a required field. ) 21. Subsequent positions may be alphabetic.13.4.4 (10-01-2005) Sort Name Input (1) This subsection contains information on Sort name input.7. Continuation of Primary Name Input Number of characters allowed Characters • • • • Field Requirements 35 characters per line Can be: Alpha Numeric Blank.7. 21.13 page 141 (5) See Document 7071-A. if it is different from the primary name on line 1 of the Form SS-4 • A trustee of a trust. unless it is an individual trustee or personal representative • A financial or banking institution • A location address. or government division. if the partnership does not have both a legal name and a business/trade name Note: Do not put another business entity as a general partner in the Sort Name line.6.7.3.page 142 21.13.13. • A general partner (if an individual). use “executor” for the person identified on Line 3 of Form SS-4.3. if the trustee is an individual • An administrator/executor (or other title) of an estate. No.7.2 Internal Revenue Manual Cat. 21. such as the local number.4. • • • • (2) Use the table below to handle special circumstances when inputting the Sort Name.4.7. (5) Do not identify the following as a Sort Name: • An In-Care of Name. hyphen (-) or ampersand (&) Note: Any characters following two or more sequential blanks are invalid.2 (10-01-2005) Sort Name Input Field Requirements (1) The table below describes field requirements for Sort Name. if it is an individual Note: If no title is indicated. school name.6.7 Business Tax Returns and Non-Master File Accounts • A business/trade name. unit number. such as president or vice-president 21. or • A corporation’s officer’s name. or The special characters. Sort Name Input Number of characters allowed First character Subsequent characters Field Requirements 35 characters per line Must be alpha or numeric Can be: Alpha Numeric Blank. district number. • Specific information for identification.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . trustee. No. or TTEE. or • If it is determined that the Care of Name is that of a third party and there is no valid Form 2848. or MBR. SINGLE MEMBER. Example: JOHN SMITH DDS TTEE Delete “the” from the sort name. EX. or DDS “The” used in a sort name 21.” Trade name Individual name.7.6. Include these with the Sort Name in conjunction with the applicable defining suffix.7. such as DMD.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.5 (10-01-2005) Care of Name Input (1) Care of Name field is not a required field.13. In this case. MBR. hyphen (-) or ampersand (&) • Any characters following two or more sequential blanks are invalid. or taxpayer signed Form SS-4 that addresses other tax matters in addition to the Form SS-4.5 . Single MBR.6. executor.7. GEN PTR. Note: Do not sort a business as a TTEE.7. MBR. (4) Use the information in the table below to handle special circumstances when inputting field entries for the Care of Name.3. Input with the individual’s name as entered on Form SS-4 by the taxpayer with appropriate suffix such as EX.13 Instruction page 143 Sort a business name as a trade name of the entity only.Special Circumstances Business name 21. ESQ. Sole MBR Individual name containing a professional suffix. Cat. Do not input a corporate suffix.Assigning Employer Identification Numbers (EINs) Sort Name .3. (3) The table below describes field requirements for Care of Name.7. such as general partner. In-Care of Name Input Number of characters allowed Characters • • • • Field Requirements 35 characters per line Can be: Alpha Numeric Blank. do not delete “The. GEN PTR. (2) Do not input a Care of Name: • If the Primary Name or the Sort Name line is identical to the Care of Name. unless it is followed by only one word. or The special characters. Form 8821. 7.7.7.3.4 ). 32186R (10-01-2010) Any line marked with a # is for Official Use Only .7 Business Tax Returns and Non-Master File Accounts Care of Name Special Circumstances Prefixes such as • Mr.3. • Sr.7.) Location Street Address field (IRM 21. Suffixes such as • Jr. Suffixes such as • Pres.D. Do not delete from Care of Name.13. Do not delete from Care of Name. including: • • • • • Foreign Street Address field (IRM 21.7. • III • Ph.13.7.) Mail City/State/ZIP or Foreign Country field (IRM 21. hyphen (-) or slash (/) 21.7.7.7. 21.3. ) Mail Street or Foreign City/ZIP field (IRM 21.1 (10-01-2005) Foreign Street Address Field (1) Foreign Street Address is not a required field.3.1. ) 21.7.7. TTEE. Business Name includes Gen Ptr.page 144 21.7.13.7./president (or other title) • CPA • Esquire/Esq.13.7. No.2.7 Internal Revenue Manual Cat.3.7.13. EX.7.7. • Dr. or The special characters. Instruction Delete from Care of Name.3.3.5.7 (10-01-2005) Address Field Input (1) This subsection contains information on domestic and foreign addresses.3.7.3.7.7.13.13. MBR. (2) The table below describes a Foreign Street Address.13.7.7. Foreign Street Address Input Number of characters allowed First character Subsequent characters • • • • Field Requirements 35 characters per line Must be alpha or numeric Can be: Alpha Numeric Blank. Delete from Care of Name. and Location City/State/ZIP field (IRM 21. • Rev. 7. Major City Codes Input.3 .8 for address formatting guidelines. City Name Input Field Requirements and Zip Code Information Number of characters allowed 3 to 22 characters Cat. Example: CANADA. 21.) period (. Do not abbreviate the country name.7.7.3.13. or The special characters.7.13. No.13 page 145 (1) The Mail Street or Foreign City/ZIP is either a foreign city or the mailing street address. c.3.Assigning Employer Identification Numbers (EINs) 21.7.1 (10-01-2005) Basic Information on the (2) The correct entry for the Mail City/State/ZIP or Foreign Country field is either a: Mail City/State/ZIP or • Foreign country Foreign Country Field • City/State/ZIP or Major City Code/ZIP (3) The Mail City/State/ZIP or Foreign Country field must end with a period (.3. d.. (2) The table below describes the field requirements for Mail Street or Foreign City/ZIP.3.).7.7.13.3.7.3.13.7.7.3 (1) The table below describes the field requirements for Mail Street or Foreign (10-01-2007) City/ZIP. See IRM 21.7.8.3.13. Mail City/State/ZIP Input. Mail Street or Foreign City/ZIP Input Number of characters allowed Characters • • • • Field Requirements 35 characters per line Can be: Alpha Numeric Blank.7.2 (10-01-2005) Mail Street or Foreign City/ZIP Field 21.7.13.3. See IRM 21. 21. 21. Check to be sure information is entered in the Foreign Address line.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.8 for address formatting guidelines.3.7. hyphen (-) or slash (/) 21. Leave the ZIP Code blank.13.7.2 (10-01-2005) Foreign Country Input (1) When inputting a foreign country: a.3.7.7.7.7. Input the country in the city field followed by a comma (. b.3 (10-01-2005) Mail City/State/ZIP or Foreign Country Field (1) This subsection contains information on the Mail City/State/ZIP or Foreign Country Field.4 for examples of Foreign Address input.13.7.7.).3.7. including: • Basic information on the Mail City/State/ZIP or Foreign Country field • Foreign country input • Mail City/State/ZIP input (1) The Mail City/State/ZIP or Foreign Country field is a required field. (2) See IRM 21.7.7.3.3. Example: Cincinnati.page 146 21. Major City Codes (MCCs). and can be used by any campus.13.8.3.7.3. a. State and Address Abbreviations.7. See IRM 21.7 Business Tax Returns and Non-Master File Accounts City Name Input Characters (except the last character) Last character • • Field Requirements Can be: Alpha. Location Street Address (2) Formatting requirements are the same as those for the Mail Street or Foreign Field City ZIP line. 21. and TC 019. 21. ZIP Codes and Countries for a listing of MCCs. The computer automatically expands the nine digit mailing ZIP Code to 12 digits for TC 000. Follow the code with two commas (.). input a valid two-character State Code after the comma following the city.7. A business (10-01-2005) may have two addresses: the mailing address and the location address.7. A valid range for the first five characters is 00601 to 99999.3. b.3.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . The ZIP Code entered must be valid for the State Code entered.7.8.7.7.) followed immediately by the State Code.13. c. for Army Post Office (APO)/ Fleet Post Office (FPO)and US Territories State Codes. OH 45202 (5) A ZIP Code must be five to nine numeric characters. 21.3. Do not enter a ZIP Code for a foreign address. See Document 7475. (3) When inputting a Major City Code a.7. d. See Document 7475.3. Example: Input Fargo.4 (1) The Location Street Address is the physical location of a business.. ZIP Codes and Countries.7.7. No.7.58126 (4) If not using an MCC. Input a space after the State Code and input the ZIP Code. or Blank Last character must be a comma (. Input a ZIP Code. Major City Codes (MCCs). (2) Never abbreviate a city.7. The Finalist Program expands the rest of the ZIP Codes to 12 digits. TC 014. State and Address Abbreviations.. North Dakota 58126 as FA.5 (10-01-2005) Location City/State/ZIP Input (1) Use the table below to input a City/State/ZIP Location address. Both the fourth and fifth digits cannot be 00.4 Internal Revenue Manual Cat. A valid Major City Code can be used in place of the City and State names.13.13.13. b. unless using a Major City Code. See IRM 21. for a list of valid State Codes and ZIP Codes. 13.13.1.13.1.7.7. and • Input a period (.3. and Example input for foreign mailing and location addresses (IRM 21. ) (1) Mail is delivered to the last street address immediately preceding the city.8. Caution: Do not input a location address if it is the same as the mailing address.8.13.3.3.) Domestic foreign addresses (IRM 21.5. and Internal Revenue Manual 21.1 (10-01-2005) Basic Information on Domestic Mailing and Location Addresses Cat.4.3.1.7.7.1.7.8 (10-01-2005) Address Formatting Guidelines (1) This subsection contains information on address formatting guidelines.8. Note: To delete a foreign location address.7.7.3.1.) in the location state field.7.7.7.8.7. and • Handling incomplete addresses ( See IRM 21.3.8.7. ).8.2.7.8.7. including: • Basic information on domestic mailing and location addresses ( See IRM 21.3. Foreign City/State/ZIP Location address 21.) Domestic street address abbreviations (IRM 21.13.7.8. input the: • Location address on the location address line.13.7.) • Guidelines for inputting the mailing or location street address ( See IRM 21. (2) If both a location address and a mailing address are present.13.7.1 (10-01-2005) Handling Domestic Mailing and Location Addresses (1) This subsection contains information on handling domestic mailing and location addresses.13.3.3.7.7.) • Handling address changes on documents ( See IRM 21.1.7.13. including: • • • • Handling domestic mailing and location addresses (IRM 21.13.1. state and ZIP Code.3.3.7.7.7. ( See IRM 21.3.7.8.4 ).3.) in the location Zip Code field.13.) • Handling PO box numbers ( See IRM 21.13.3. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .3.8.) 21.3.7.7.13.13.7.7.7. • Ensure that the location street address has been input • Input a location city of at least three alpha characters • Input a location country of at least three alpha characters followed by a comma (.8. ) Input a comma between the State field and the ZIP Code field.1. input two dollar signs ($$) in the first two positions of the location street address.1 21.3.7.13 Then page 147 Follow instructions for input of Mail City/ State/ZIP or Foreign Country line input.Assigning Employer Identification Numbers (EINs) If inputting a Domestic City/State/ZIP Location address 21.1.2.8. Example: Input “1234 B North Street” as “1234B North St. regardless of where it is shown. or a signed Form SS-4 . if present. Do not leave a blank space between the house or building number and a suffix.13. 21.8. apartment number. Example: Input “North South Main St. State and ZIP Code on the location City/State/ZIP line. Delete any leading zeros.8. enter the hyphen as part of the address.5 miles south of Hwy 19” as “1 1/2 miles south of Hwy 19”. Always include the street directional such as North (N).4 (10-01-2005) PO Box Numbers (1) If a previous EIN is found.7. input two dollar signs ($$) in the first two positions of the Location Street Address using CC BNCHG.3. Input fractions as a slash (/).13.13. 38 should be entered as 102 S 38 PMB 3. Substitute the word “and” for the ampersand (&).7.3. (3) To delete a location address. update the account on IDRS to reflect the mailing address if you have a source document including a returned CP 575.1.7. When entering a hyphen in an address.3. Always input items such as the suite.drive. See IRM 21. East (E). f. 102 S. lane. and notify the taxpayer.8.7.13.2 (10-01-2008) Guidelines for Inputting the Mailing or Location Street Address (1) Observe the guidelines below when inputting the mailing or location street address information: a. South (S).” b. 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . k. Always input a house or building number.5 for information on inputting the location City/State/ZIP line.7. if necessary. No.page 148 21. or West (W). Do not accept a building name in place of a numeric. 21. or room number at the end of the street address line. Always input the street suffix such as street .7. h. signed letter from the taxpayer.7.2 Internal Revenue Manual Cat.” i.7. A Private Mailbox (PMB) must be entered at the end of the address.3.1.7. or terrace. if present. c.3. g. (1) A Post Office (PO) Box is always the mailing address.3 (10-01-2005) Address Changes on Documents 21. Change Rural Federal Delivery (RFD) and RD to RR. j. It should always be included with the street address. Example: Private Mailbox 3. (2) When changing the mailing address from a street address to a PO box number. l. If the address contains a hyphen (-) such as 289–01 MAIN ST. retain the street address as a location address as an audit trail for locating taxpayers. Abbreviate the first direction and leave the second direction spelled out if there are two directions in a street address. d. Convert decimals to fractions. e.13.7.” as “N South Main St. Contact the taxpayer.8.1.1.7. Example: Input “1.7 Business Tax Returns and Non-Master File Accounts • Location City. do not leave a space before the hyphen. never abbreviate street names such as “222 Second St. research the ZIP Code Directory and enter the ZIP Code. Major City Codes (MCCs).7. if the taxpayer indicates the street address is the mailing address and the PO Box is the location address.7. Note: This should only occur in very small towns.”. (5) For information on State Abbreviations.” that are spelled out by the taxpayer. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. destroy the EIN application using proper security guidelines. make one attempt to contact the taxpayer by phone.7. avenue. see Document 7475. the Major City Code can be input in place of the city and state information on the mailing address and location address. 21.2 . to determine the city and state. (4) If the city is listed as a major city.Assigning Employer Identification Numbers (EINs) 21. Exception: Abbreviate East.7. State and Address Abbreviations.13. (2) If the city or state is missing or incomplete and the ZIP Code is present. or “1110 Boulevard Ln. Major City Codes and Address Abbreviations.3.7. leave the PO Box as the location address. Also. and West only when it is used as a direction of a street.5 (10-01-2005) Handling Incomplete Addresses (1) If no street address or PO Box is provided by the taxpayer. numeric section.1.7. If the city or state cannot be determined from the available information..13 page 149 (3) For trusts and estates only. research the ZIP Code Directory.. Cat.7.13. etc.2 (10-01-2010) Domestic Street Address Abbreviations (1) Always use the following street address abbreviations. North.13. (3) If the ZIP Code is missing. 21.8. input the word “Local” on the street address line.3.8.3. South. No. If contact cannot be made.” “22 Third St.8. ZIP Codes and Countries. 8.7.7.3. will be entered as STS. Parkway Place Post Office Box Road Room Rural Route Route Rural Delivery South Southeast Southwest Street Suite Terrace West Abbreviation NE NW 1 1 .8.13. RDS. (3) If additional address abbreviations are needed to fit the 35 character limit.8.7.8.13.7 Business Tax Returns and Non-Master File Accounts Word Air Force Base Apartment Avenue Boulevard Building Care of In care of Circle Court Department Drive East Floor General Delivery Highway Highway Contract Lane North Abbreviation AFB APT AVE BLVD BLDG % % CIR CT DEPT DR E FL GEN DEL HWY HC LN N Word Northeast Northwest One-fourth. State and Address Abbreviations.) 21.3.7.3. PKY/PKWY PL PO BOX RD RM RR RT RR S SE SW ST STE TER W (2) Plurals for street.2. and • Territories and possessions State Codes ( See IRM 21. ZIP Codes and Countries 21.1 ). onehalf etc. No.page 150 21.7. Major City Codes (MCCs). avenue.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .3 Internal Revenue Manual Cat. including: • APO/FPO State Codes ( See IRM 21.3.7.3 (10-01-2005) Domestic Foreign Addresses (1) This subsection contains information on domestic foreign addresses. see USPS Acceptable Address Abbreviations in Section 4 of Document 7475.7. etc.3.3. etc. .. road.13. AVES. 4 2 etc.7. which is used for domestic foreign addresses. The EIN prefix is “66”. APO or FPO addresses must be transcribed with the appropriate two-character state code followed by the corresponding unique five-digit ZIP code.7.3. Country American Samoa Federated States of Micronesia Guam Marshall Islands Northern Mariana Islands Palau Puerto Rico Virgin Islands State Code AS FM GU MH MP PW PR VI Zip Code 96799 969nn 969nn 969nn 969nn 969nn 006nn.7.13.098nn 962nn .13 page 151 (1) The table below lists the state codes that must be used in place of the city and state.8.7.8.7. refer the case to the Philadelphia campus for processing. CA 962nn Enter on CC ESIGN as APO AE 091nn FPO AP 962nn 21.8. If an EIN request is received from one of the territories listed below. 091nn FPO San Francisco.3.2 (10-01-2010) Territories and Possessions State Codes (1) The table below lists the territories and possessions that are not entered as foreign addresses and require a valid State Code and Zip Code. No. 007nn. When APO or FPO is used.3. 009nn 008nn Cat.7. Geographic Location Americas Europe Pacific State Code AA AE AP Zip Code 340nn 090nn . 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. The APO/FPO addresses are not considered foreign addresses and cannot be assigned the EIN prefix “66”.7.Assigning Employer Identification Numbers (EINs) 21.3.1 (10-01-2006) APO/FPO State Codes 21.966nn (2) Always enter “APO” and “FPO” in the address. See the table below for instructions on entering these addresses on CC ESIGN: If the address is APO New York NY.2 .3.13. do not enter any other data in the city field.13.3.7. (2) Example 1: ESIGN INPUT SCREEN Primary . (4) Example 3 ESIGN INPUT SCREEN Primary . No.7.Street . 62 LOUVRE PARIS. 21.Address Mail .Foreign . 32186R (10-01-2010) Any line marked with a # is for Official Use Only . FRANCE.4 Internal Revenue Manual Cat.Street .or .13.7 Business Tax Returns and Non-Master File Accounts (1) The examples below show ESIGN input for foreign addresses. MD.3..City/State/ZIP NAME AND ADDRESS MOTORWAYS 1980 LIMITED PO BOX 738 WINNIPEG CANADA.Foreign Country Location .. 20749 21.7.Street .Name Foreign .page 152 21.7.8.13.3.4 (05-01-2007) ESIGN Entity Input for Foreign Addresses (3) Example 2 ESIGN INPUT SCREEN Primary .Address Location .8..7.Name Foreign-Street-Address Mail-Street-or-Foreign-City/ZIP Mail-City/State/ZIP-or-Foreign Country Location-Street-Address Location-City/State/ZIP NAME AND ADDRESS GRAND METROPOLITAN LTD 1112 HANOVER SQUARE LONDON WIADP ENGLAND.or . 60 EAGLE DR BOWIE.Name Foreign-Street-Address Mail-Street-or-Foreign-City/ZIP Mail-City/State/ZIP-or-Foreign Country Location-Street-Address Location-City/State/ZIP NAME AND ADDRESS FERNANDO DUMAS ST COME LINIERE BEAUCE QUEBEC CANADA.City/State/ZIP ..City/ ZIP Mail . Assigning Employer Identification Numbers (EINs) 21.” or “T. (3) This subsection contains input requirements for the various filing requirement fields on the CC ESIGN screen. 21.” and 940 and 943 filing requirements must be blank.7. Employers QUARTERLY Federal Tax Return (Withholding and FICA Taxes) filing requirement indicates that a taxpayer is required to file this tax return.13.9 (10-01-2005) Filing Requirements Input 21.13. Exception: A 940 filing requirement is not valid for employment code “F.1 (05-06-2005) Form 941 Filing Requirement Input (1) A Form 941.7.3.” • • Employment Code must be “F. (2) Whenever an account is established on the BMF (that is.3.7. Exception: A 940 filing requirement is not required for employment codes “G.13 page 153 (1) A filing requirement is used to identify the type of return required to be filed by the taxpayer. this input is used to perform a delinquency check. Location Code must be 6600 (Philadelphia campus) Form 940 must be blank Form 941 required quarterly for Employment Code “F” 02 Form 941-SS (Virgin Islands. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.1 .9.7.” “W. it must have a filing requirement established. (2) The table below identifies valid codes for a 941 filing requirement. and • 940 filing requirement must be 7. Guam. and American Samoa) Form 941-PR (Puerto Rico) 06 • • 07 • Location Code must be 6600 . If a taxpayer is required to file a return and does not.7. when the Master File Indicator is “B”).9.” 940 filing requirement must be 1 or 2.7.13. No.3.” 941M (civil filer) required monthly 10 Cat. as well as any additional requirements: Filing Requirement Form 941 (other than Employment Code “F”) required quarterly Code 01 Other Requirements 940 filing requirement must be 1 Exception: A 940 filing requirement is not required for Employment Codes “G” or “W. 3. However.5.7.2 (1) A 943 filing requirement indicates that a taxpayer is required to file an Employer’s Annual Federal Tax Return for Agricultural Employees. and • Wages Paid Date must be input.7. • Wages Paid Date must be input.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .9.2 (10-01-2008) Form 940 Filing Requirement Input Form 940 Indian Tribal Government 3 Form 940-PR (Puerto Rico) 7 21. Location Code must be 6601. • 21. See IRM 21.13. Exception: A home health care service recipient (HHCSR). and • Wages Paid Date must be input. Note: If an English language return is filed.9.7. this is not an issue during EIN assignment as the HHCSR is established initially with no filing requirements.13.7. using a Household Employer (Fiscal) Agent under IRC § 3504 may have a Form 940 filing requirement without a corresponding Form 941.3.page 154 21.3. Internal Revenue Manual Cat.13. or • 943 filing requirement must be 1. as well as any additional requirements: Filing Requirement Form 940 required Code 1 • Other Requirements 941 filing requirement must be 01.3 (10-01-2005) Form 943 Filing Requirement Input 21.14 • 941 or 944 filing requirement must be 01.7.7.7. No. input 1.9. • 941 filing requirement must be 07.7 Business Tax Returns and Non-Master File Accounts (1) A 940 filing requirement indicates that a taxpayer is required to file an Employers Annual Federal Unemployment Tax Return. (2) The table below identifies valid codes for a 940 filing requirement. (2) Input a 1 on the ESIGN screen to establish a filing requirement for Form 945 only if it can be determined or the taxpayer indicates that he/she is liable to file a Form 945. 21.9. or 1120 must not be input. (2) The table below identifies valid codes for a 1041 filing requirement.13 page 155 (2) The table below identifies valid codes for a 943 filing requirement. (Philadelphia campus) and • Wages Paid Date must be input.7.9.7.5 (10-01-2005) Form 2290 Filing Requirement Input 21. Income Tax Return for Trusts and Estates.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.3.7.13.6 (10-01-2007) Form 1041 Filing Requirement Input Form 1041 QFT.7. (1) A 2290 filing requirement indicates that a taxpayer is required to file a Heavy Vehicle Use Tax return. Fiscal Year Month must be input. Income Tax Return for Qualified Funeral Trusts filer 9 • • Cat.13. or 1120 must not be input. Location Code must be 6600. (2) Input 1 to establish a filing requirement for Form 2290. 1066.3.4 (10-01-2005) Form 945 Filing Requirement Input (1) A 945 filing requirement indicates that a taxpayer is required to file an Annual Withheld Income Tax return.9. No. as well as any additional requirements: Filing Requirement Form 1041 required Code 1 • • Other Requirements Fiscal Year Month must be input. as well as any additional requirements: Filing Requirement Form 943 required Form 943-PR (Puerto Rico) Code 1 7 • Other Requirements Wages Paid Date must be input. U.S.7.3. 21.3.9. (1) A 1041 filing requirement indicates that a taxpayer is required to file a U. and A filing requirement for Form 1065.13. and A filing requirement for Form 1065.S.6 .13.7.7.7.Assigning Employer Identification Numbers (EINs) 21. 1066. (2) Other Requirements: • A Fiscal Year Month must be input. Income Tax Return for Certain Political Organizations.3. or 1041 must not be input.3.7.page 156 21. required Code 01. (2) Input 1 on the ESIGN screen to establish a filing requirement for Form 3520.7. 1066. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .7. Life Insurance Company Income Tax Return .13. 943-PR. 04 This filing requirement generally is not assigned during Form SS-4 processing. (1) An 1120 filing requirement indicates that a taxpayer is required to file a U. • A filing requirement for Form 1065. or 1120 must not be input. required 21. 1066. U.S. required Form 1120-POL. 944-PR).7.13.7. required Form 1120L.S. (3) The table below identifies valid codes for an 1120 filing requirement. No. U. U. S. Corporation Income Tax Return. corporate tax return.9.3.7.9 (10-01-2009) Form 1120 Filing Requirement Input (1) A 3520 filing requirement indicates that a taxpayer is required to file an Annual Return To Report Transactions With Foreign Trusts . Note: Do not assign an 1120 filing requirement to a company that incorporates in Puerto Rico and operates in Puerto Rico. U.S. with no income effectively connected with the conduct of a trade or business within the U.9. • A filing requirement for Form 1041. 21.S. 03 This filing requirement generally is not assigned during Form SS-4 processing.7.8 (10-01-2005) Form 3520 Filing Requirement Input 21.13.7 Internal Revenue Manual Cat.S. Income Tax Return of a Foreign Corporation . (2) Input 1 on the ESIGN screen to establish a filing requirement for Form 1065.9.7 (10-01-2005) Form 1065 Filing Requirement Input 21. (3) Other Requirements: • A Fiscal Year Month must be input.9. Return of Partnership Income.3. Filing Requirement Form 1120. or 07 07 is not assigned during Form SS-4 processing. Property and Casualty Insurance Company Income Tax Return Form.13.S.7 Business Tax Returns and Non-Master File Accounts (1) A 1065 filing requirement indicates that a taxpayer is required to file a U. 06 09 Form 1120PC. 941-PR. required Form 1120F.7. if applicable. EIN function should only be assigning employee-filing requirements (940-PR. required 21. (2) Excise taxes are taxes paid when purchases are made on a specific good.10 (10-01-2010) Form 720 Filing Requirement Input (1) A 720 filing requirement indicates that a taxpayer is required to file a Quarterly Federal Excise Tax Return. There are also excise taxes on activities. required Form 1120ND. such as gasoline or tanning bed services.7.13. Income Tax Return for Real Estate Investment Trusts.7. Tax Return for Regulated Investment Companies.7.9.9. U.Assigning Employer Identification Numbers (EINs) Filing Requirement Form 1120H. U.7. 16 17 18 19 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.3. Income Tax Return for Homeowners Associations .S.11 (10-01-2006) Form 730 Filing Requirement Input (1) A 730 filing requirement indicates that a taxpayer is required to file a Monthly Tax Return for Wagers. (2) Input 1 on the ESIGN screen to establish a filing requirement for Form 730. Tax Income Tax Return for Settlement Funds (under § 468B) Form 1120RIC.7. (3) Other Requirements: The filing requirement for Form 11-C must also be 1. Code 1 4 This filing requirement is not assigned during Form SS-4 processing. required Form 1120 for a Personal Service Corp. required Form 1120SF.7.9. No. (3) The table below identifies valid codes for a 720 filing requirement.7. 21. such as on wagering or on highway usage by trucks. U. Return for Nuclear Decommissioning Funds and Certain Related Persons.S. Note: A filing requirement of 720 is valid with all other filing requirements. Filing Requirement Form 720 required quarterly.3. required Form 1120 REIT. Return not required quarterly.3.S.13. S. Excise taxes are often included in the price of the product. U. Cat.11 . Form 720 casual filer.13 Code 10 page 157 11 This filing requirement is not assigned during Form SS-4 processing.13. Employers ANNUAL Federal Tax Return. ( Form SS-4. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .13.13.15 (10-01-2007) Form 1042 Filing Requirement Input (1) A 1042 filing requirement indicates that the taxpayer is required to file an Annual Withholding Tax Return for U. unless the box “Other” is checked and remarks on the line also indicate filing requirement of 11-C. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return. 21.13 (1) A CT-1 filing requirement indicates that a taxpayer is required to file an Em(10-01-2006) ployer’s Annual Railroad Retirement Tax Return.7.13.7.3. • A Railroad Retirement Number must be input.12 (10-01-2005) Form 11-C Filing Requirement Input 21. CT-1 Filing Requirement (2) A CT-1 filing requirement is not assigned by the EIN Assignment teams.16 (02-12-2010) Form 944 Filing Requirement Input 21. No.7.3.9. Internal Revenue Manual Cat.13.14 (10-01-2005) Form 1066 Filing Requirement Input (1) A 1066 filing requirement indicates that the taxpayer is required to file a U.3.3. • 941 must be 01. (3) Other Requirements: The filing requirement for Form 730 must also be 1. 21.7.9.7.12 (1) A Form 944 filing requirement indicates that a taxpayer is required to file Form 944. Form CT-1 required for a parent railway organization.9. The Input following is for information only. Source Income of Foreign Persons.9. Code 1 2 (4) Other Requirements: • 940 must be blank.7.S. Form 1065.7 Business Tax Returns and Non-Master File Accounts (1) An 11-C filing requirement indicates that a taxpayer is required to file an Occupational Tax and Registration Return for Wagering . (3) The table below identifies valid codes for a CT-1 filing requirement. (3) Other Requirements: A filing requirement for Form 1120.13.7.page 158 21. 21. (2) Input 1 to establish a filing requirement for 1066.7.13. 21.7. Line 15) Note: A 1042 filing requirement is valid with all other filing requirements.7.7.3.9. or Form1041 must not be input.S.3.9. (2) Input 1 to establish a filing requirement for Form 1042.7. (2) Input 1 on the ESIGN screen to establish a filing requirement for Form 11-C. (3) Nonresident Alien date must also be input (MMYYYY) and must be later than 121984. Filing Requirement Form CT-1 required for a local lodge or subordinate unit of a parent railway company. 02 for February. • 940 filing requirement must be “7”. Cat.3.13.7. • 940 filing requirement must be 1.13. No. 13. etc.7. 21. or blank. as well as any additional requirements: Filing Requirement Form 944 (other than employment code F) Code 01 • Other Requirements Employment code must be G.11 . If the entity is Enter employment code A. Form 944-SS (Taxpayers located in Virgin Islands.7.14 See IRM 21.3.7. • Location code must be 6600. F.7.11 (1) The employment code is not a required field. but are not intended for use during Form SS-4 processing.5. 21.10 (10-01-2005) Fiscal Year Month Input (1) The fiscal year month (FYM) is a required field only for filing requirements 1041.13. (3) The values for this field are 01 – 12. Guam. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. 03 for March. or 1120. Example: 01 for January.7. M.13.13 page 159 (2) The table below identifies valid codes for a 944 filing requirement.7.13. (01-11-2007) Employment Code Input (2) Use the table below to determine which employment code to enter.7.7. and 14 are specifically for seasonal or intermittent filers.7. (2) The FYM is the month in which the fiscal year of the entity ends. with each number corresponding to a month.4. and American Samoa) Employment code must be blank Form 944-PR(Taxpayers located in Puerto Rico) 06 07 • Location Code must be 6600.3. W.Assigning Employer Identification Numbers (EINs) 21. 1065.3. Note: Additional filing requirement codes 11. the Commonwealth of the Northern Mariana Islands. IRM Reference A government agency acting as an Employer (Fiscal) Agent under IRC § 3504 A United States Government agency See IRM 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .3.7.7. Continue to follow established guidance throughout this IRM to determine if a cross reference TIN is needed. See IRM 21. and Railroad Retirement Board Number (IRM 21.7.4.3.12.13.3.6.7.5. ).4.7.12 Internal Revenue Manual Cat.7. S.7.7. 21.13.13.7.3. 21. 21. including: • • • • • • FTD suppression indicator ( IRM 21.4. IRC § 501(e) . (2) The Master File indicator must be B. Non-profit organization under IRC § 501(c)(3) .13.7.3.7.13.12. Note: This code is not assigned during Form SS-4 processing. IRC § 501(f). and IRC § 501(k).12.3. I. No.13.6.7. ) Cross Reference (XREF) TIN type (IRM 21.13.3.5. See IRM 21.13.3.7.12. enter: (07-19-2010) • 0 if a SSN/ITIN has been provided Cross Reference (XREF) • 2 if an EIN has been provided TIN Type Input • 9 if no SSN/ITIN/EIN will be entered into the SSN/ITIN/EIN field or no SSN will be entered into the Sole Proprietor SSN field when establishing a Sole Proprietorship.7.7.13.7.13.page 160 21.7 Business Tax Returns and Non-Master File Accounts If the entity is Enter employment code G. It is generated based on the type of form the taxpayer is required to file.7.7.3 (10-01-2010) SSN/ITIN/EIN Input (1) The SSN/ITIN/EIN is required if a XREF TIN type is entered.13.7.7.7. Exception: If the applicant has indicated they are Amish.) SSN/ITIN/EIN field (IRM 21.12.1 (10-01-2005) FTD Suppression Indicator (1) The Federal Tax Deposit (FTD) suppression indicator is not an input field. a cross reference SSN or ITIN is not required.4.7.12.13. 21.12 (10-01-2005) Miscellaneous Fields Input (1) This subsection contains information about the input of miscellaneous fields on ESIGN.13.7. See IRM 21. ) Sole Proprietor Social Security Number (SSN) (IRM 21.7.4.) Non-resident alien (IRM 21.1.7.2.4. M.12.3.7.7.12. IRM Reference A state or local government agency An Indian Tribal Government A maritime industry A Form 2032 filer See IRM 21.) 21.13.13.3.3.7.7.3.7.12.2 (1) In cross reference (XREF) TIN type.2. W. (2) Enter the nine digit cross reference SSN/ITIN or EIN. manage or direct the entity (such as in the case of minor child beneficiary). • For all other entities who are not publicly traded. or entitlement to. without any corresponding authority to control.13 page 161 (3) Line 7A/B of the Form SS-4 asks for the responsible party of the entity and their SSN. No.3 . directly or indirectly. You are to follow normal disclosure procedures. (c) the owner of an entity that is disregarded as separate from its owner (disregarded entities owned by a corporation enter the corporation’s name and EIN). or (d) a grantor. (4) The IRS became aware of the use of nominees in the EIN application process. enables the individual. fax or mail programs. or which are registered with the Securities and Exchange Commission. owner or trustor if a trust. Enter the SSN. advise the caller to call back once they have determined who the responsible party is.7. If the taxpayer still does not know who that person or entity will be. responsible party means (a) the principal officer if the business is a corporation. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. ITIN or EIN of that owner into the SSN/ITIN/ EIN field. The use of nominees in the EIN application process prevents us from gathering appropriate information on entity ownership.Assigning Employer Identification Numbers (EINs) 21. The definition of a responsible party is: • For entities with shares or interests traded on a public exchange. ITIN or EIN.3. Cat. to control.13. The ability to fund the entity or the entitlement to the property of the entity alone. as practical matter. (b) a general partner if a partnership. however. (5) The term responsible party will only be used when assigning an EIN by phone. (6) The term responsible party applies to the following entity types: • Limited Liability Company • Corporation (those that file a corporate tax return from the Form 1120 series) • Trust • Homeowner/Condominium Association • Political Organizations • REIT • RIC • Employer Plan • Partnership/Joint Venture • REMIC • Employer/Fiscal Agent (7) If you discover during a phone call that the taxpayer does not know what a responsible party means. A nominee is temporarily authorized to act on behalf of entities during the business formation process in an effort to conceal the true responsible party of the newly created entity.12. manage or direct the entity and the disposition of its funds and assets. does not cause the individual to be a responsible party.7. that. ask the caller for the individual or company that controls. responsible party means a person who has a level of control over. manages. and has been found to facilitate tax non-compliance by entities and their owners. It will not be used for disclosure purposes. or directs the applicant entity and the disposition of its funds and assets. the funds or assets in the entity.7. 21.4 (10-01-2010) Sole Proprietor SSN Input 21. 21.12. and • 1041.6 (10-01-2006) Railroad Retirement Board Number Input (1) The Railroad Retirement Board Number is only a required field when CT-1 filing requirement is a 1 or a 2. See IRM 21.7. 1120 and CT-1 filing requirements are not present Note: To delete an erroneously input Sole Proprietor SSN.7.3. a cross reference SSN or ITIN is not required.4 Internal Revenue Manual Cat.13.7. (3) Generally.7.3.13.7. (2) This field determines the notice that will be sent to the taxpayer.3.13.12. the EIN Assignment function will not have the information available for this input. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . 21.7.page 162 21.7. Notice Information Code Note: The CP 575 applies to EIN assignments input when only an application has Input been received.5 (1) An entry in the non-resident alien field is only a required field when a Form (10-01-2005) 1042 filing requirement is present.7. MM must equal 01-12.7. Non-resident Alien Input Number and type of characters • • • Field Requirements Entry must be six numerics in MMYYYY format.7. (3) Use the table below to determine the correct field entries for notice information code: 21. (2) The entry for this field must be 8 numerics. Exception: If the applicant has indicated they are Amish.13 (1) The notice information code (NIC) is a required field only if a notice other than (02-25-2008) CP 575 is desired. The YYYY must be greater than 1913 but not greater than current year plus one.3. 1065. input the correct Sole Proprietor SSN using CC BNCHG. Note: To correct a wrong SSN.3. input 000-00-0001 in this field using CC BNCHG.8 for descriptions of notices.7.13.13. No. Non-resident Alien Input (2) The table below describes field requirements for non-resident alien.12.13.7.7 Business Tax Returns and Non-Master File Accounts (1) The sole proprietor SSN/ITIN is a required field if: • The entity is a Sole Proprietor • The MFI is B or O.12. 13 .7. and labels. a partnership to a corporation) which requires a new EIN Notice and prior period analysis is to be suppressed 21. FTDs are not suppressed. E F N/A Notice only is to be suppressed The EPMF account established from Form SS-4 requires a CP 580 notice to be generated The EOMF account established from Form SS-4 requires a CP 582 notice to be generated The BMF or EOMF account established from Form SS-4 requires a CP 583 notice to be generated The EOMF account established requires a CP 584 notice to be generated The EPMF account established via the EIN Toll-Free Telephone Service requires a CP 580 notice to be generated N/A CP 580 G CP 582 H CP 583 J CP 584 K CP 580 Cat. TC 590.13 page 163 Enter NIC A Notice to be Sent CP 576 B CP 577 D Note: This will also suppress TC 474.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.3. or • To be issued on an accepted Form 2553 The EIN is being issued on a return or document which indicates that there is a change in the business organization (for example.Assigning Employer Identification Numbers (EINs) If The EIN is • Being issued on a return or document for which no EIN can be found. No.7.7. J. B.14 Internal Revenue Manual Cat. Most of the return identity codes indicate the MFT of the return or document. P CP 583 The EPMF account established requires a CP 581 notice to be generated Form SS-4 is processed with a return Records the Return Identity Code and the Return Identity Tax Period on the TIF. and EPMF Entity use the RIC when EIN assignment is required to process a tax return or information document. Note: If there is more than one return.7. A return identity code of 00 is used when a form is used that is not listed. (4) Use the table below to determine the correct field entries for return identity code: 21.3. EO Entity. (3) An account with a notice information code of “D” may or may not have a return identity code of PC (phone call) or NA (not applicable). P. This information is recorded on the taxpayer notice.3.7 Business Tax Returns and Non-Master File Accounts If The EOMF account established via the EIN Toll-Free Telephone Service requires a CP 582 notice to be generated The BMF or EOMF account established via the EIN Toll-Free Telephone Service requires a CP 583 notice to be generated Enter NIC L Notice to be Sent CP 582 M Note: Use ESIGNU to suppress the notice repeat. (2) The RIC field identifies the return or document causing the new EIN to be assigned. record the oldest one.14 (10-01-2009) Return Identity Code Input (1) The Return Identity Code (RIC) is only required for accounts with Notice Information Codes A.page 164 21.13. A CP 575 will be sent to the taxpayer indicating prior BMF periods. Note: Generally.13. CP 581 R CP 575 21. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . Accounts Management only assigns EINs based on submission of Form SS-4 or an EIN application received over the phone.7. and R.7. but others represent the document code associated with the return. BMF Entity.7. 3.7.7.7.13 RIC E5 68 42 72 61 62 07 37 53 50 52 58 54 56 57 59 55 35 74 7C 7E 7R E2 46 08 82 18 87 83 88 E8 PL page 165 Return or Document 2758 3520 3520-A 3672 4461 4461A 4876A 5227 5300 5301 5302 5303 5304 5306 5307 5309 5310 5330 5500 5500C 5500EZ 5500R 7004 8038 8109 8279 8288 8716 8736 8800 8868 8871 Cat.14 . No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.Assigning Employer Identification Numbers (EINs) Return or Document 11-C 706GS(D) 706GS(T) 720 730 940 940EZ 941 943 943SS 944 945 990 990BL 990C 990EZ 990PF 990T 1040NR 1041 1041A 1042 1065 1065B 1066 1120 1120A 1120F 1120H 1120L 2553 1120M RIC 63 D6 T6 03 64 10 Z1 01 11 S1 14 JN 67 56 Obsoleted Z6 44 34 N2 05 36 12 06 06 66 02 A1 F1 H2 L1 53 M1 21.13. 00. Note: This indicates a household employer. F1. R1.1 Internal Revenue Manual Cat. E2. 62. Blank. S3. 74. B. E2. N2. or P B or O O 21. 46. 18. 33. 06. 09-12. E5. Blank. M1.3. 7C. A.14. S1. O. Blank. 7E. O. A1. No. Same as A. 02. or 7R.7. R2. E5. 67. D6. 61. 63.7.7. T6. or P P O B or O P B. PC.7 Business Tax Returns and Non-Master File Accounts Return or Document 1120ND 1120PC 1120POL 1120REIT 1120RIC 1120SF 2290 SGRI RIC N1 P3 P1 R2 R1 S3 60 SG Return or Document 8872 CT-1 Household employee NA Other Phone call SGRI RIC PL 09 ZZ NA 00 PC SG 21.13.page 166 21. NA. 53. 37. 7C. 01. E8. or not present. 44. 68. 60. 46. Z6. 14. 83. 7E. 88.1 (10-01-2006) Return Identity Codes for Specific Notice and Master File Indicators Input (1) The table below describes field input requirements for valid return identity codes for specific notice and Master File indicators: If the notice information code is A or B And the Master File indicator is B Then enter Return Identity Code must be 00. or J O D E F or K G or L H or M P R T R or T B or O B. P3.3. ZZ. 52-59. 82. 03. E1. 50. 66. 35. PC. E8. H2. 68. 08.13. NA. 72. 00. 7R. B.14. Blank. 83.7. 34. Z1. 74. 87. 82. 05. or ZN. P1. 07. or P. or SG. 64. 42. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . L1. or not present. PL. N1. but is input in all cases. D6. 87. 66. 63. 05. 83. A1. or 12. 7E.2.7.13. 61. 7R. or JN 00. • YYYY must be greater than 1913 but not greater than current year plus one • MM must be 01-12 Note: See paragraph (3) below for additional requirements. or E1 09. 00. 62. or Z1 01.16 (10-01-2008) Business Operational Date Input (1) The business operational date is a required field when specific filing requirements are present. 46. 74. 42. E8. Return Identity Tax Period Input Number and type of characters • Field Input Requirements This field must contain six numeric characters. 53.13.3. 44. or 7R B B O 03. N1. 14. P3.7.3. See IRM 21. P. P Between 01 and 12. 09. 11. 83.3.13 page 167 (1) The return identity tax period is required if the notice information code is A. 7C. 68. Between 01 and 12. 7E.7. 08. Cat. 37. F1. • The date must be entered in YYYYMM format. S1. No. 46. E5. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. E5.3. Z6. or R.15 (10-01-2006) Return Identity Tax Period Input 21. 33. 60.7. 72. H2. 03. T6. B.7.Assigning Employer Identification Numbers (EINs) 21. M1. 82. P1. 64.7. 12. 52-59. 07. 88. or SG 00. 68. 82. 06. 67.13. E2. R1. 18. E2. 35.13. 12. 21. 02. 74. L1. 06.3. 10. E8.16 . 34. PL. N2. R2. (2) The table below describes field input requirements for return identity tax period. 7C.7.7. This field indicates the tax period of the return or document that is causing the new EIN to be issued. 50. (3) Use the table below to determine the required “month” entry for return identity tax period: If the RIC is And the MFI is B Then the “MM” of Tax Period must be Between 01 and 12. 7 Business Tax Returns and Non-Master File Accounts (2) Use the table below for field input requirements for business operational date: Business Operational Date Input Number and type of characters • Field Input Requirements This field must contain six numeric characters. or Form 945) has been entered.13. Line 13.7.7. Wages Paid Date Input Number and type of characters • Field Input Requirements This field must contain six numeric characters.3. but leaves Line 13 blank. other than a trust. • MM must equal 01-12 • YYYY must be greater than 1913. but not greater than current year plus one. Form 943. (2) An “N” in this position indicates the In Care of Name Line.3.17 Internal Revenue Manual Cat. (2) The table below describes field input requirements for wages paid date.3. Must not be prior to the business operational date.3. Form 944. (2) This field is a five digit number indicating the number of employees that are employed by the business. Input of a “Y” indicates the information saved to the temporary file from the previous screen should be used for the current screen.7.18 (10-01-2008) Duplicate Address Input (1) The duplicate address is not a required field. • The date must be in MMYYYY format. • MM must equal 01-12 • YYYY must be greater than 1913. State and Zip Code on the current screen should be saved to a temporary file. but not greater than current year plus one.13. No. 21.7. Exception: If a taxpayer. (1) Employees is a required field only if the taxpayer indicates employees on Form SS-4. • The date must be in MMYYYY format.17 (10-01-2006) Wages Paid Date Input (1) The wages paid date is a required field if an employment tax filing requirement ( Form 940. assign Form 941 and Form 940 filing requirements.7.7. Additional considerations 21. 21. the Mailing Street Address and the Mailing City. indicates a Wages Paid Date on line 15.7.19 (10-01-2006) Number of Employees Input 21. Form 941. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .page 168 21.13.7.13. Note: A “Y” can only be input if the MFI is “B”.13.23 (10-01-2008) Remarks Field Input (1) The remarks is a required field. Reason for Applying Started a new business Hired employees Compliance with IRS withholding regulations Other Banking purpose Changed type of organization Purchased going business Created a trust Created a pension plan Field Entry 1 2 3 4 5 6 7 8 9 21.7. (4) Use the table below to determine the correct input for reason applied. followed by the name and phone number of the caller. enter the 10 digit telephone number of the business owner in this field.21 (10-01-2005) Phone Input 21.3. 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. (3) If the Reason for Applying box is not completed.22 (10-01-2005) Prior EIN Input (1) If it has been provided.3.Assigning Employer Identification Numbers (EINs) 21.3. contact the taxpayer or return the form as incomplete.7.13 page 169 (1) The reason applied is a required field when the MFI is B or O.7.7.13.13. A code is entered into this field to indicate the reason the taxpayer is applying for an EIN.23 . “Per Fax ”. (2) Enter the method used to apply for the EIN i.7.7.7. No.7.e.7. (2) The Reason for Applying box must be completed by the taxpayer (for a paper or fax application). “Per Banklist”. (3) Enter any useful information concerning the circumstances causing an EIN to be issued in this field.3. Line 18). “Per Mail”. Enter Y.7.“Per Phone”. If the taxpayer Does not have another EIN Has applied for an EIN for either this or another business Then Accept the default of N. (1) Use the table below to determine the correct field entries for prior EIN (Form SS-4.13. Cat.3.20 (07-19-2010) Reason Applied Input 21.7.13. and entered by the assistor. 7. or • Form SS-4 is completed in Spanish.7.13.24 (1) Business location is a required entry for all domestic entities and has two fields (10-01-2005) of input: Business Location Input • Business location county • Business location state 21.13. enter an asterisk (*) in the first position of the field. 21. <.7. In this case. of Entity Remarks (Form (2) Use the table below to determine the correct field entries for Type of Entity.3. Line 9a is used to populate CC ESIGN fields for TYPE-OF-ENTITY and TYPE-OF-ENTITY-REMARKS.page 170 21.7.3. No. Line 9a) Type of Entity Sole Proprietor Partnership Corporation Personal Service Corporation Church or Church Controlled Organization Other non-profit organization Other Estate Plan Administrator Trust National Guard Farmer’s Cooperative REMIC State and Local Government Federal Government and Military Indian Tribe Field Entry 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 (3) Make an entry in the Type of Entity Remarks field only in the following situations: • Form SS-4. [. and the taxpayer has provided remarks. >. and ].7. 21.24 Internal Revenue Manual Cat. SS-4.25 (1) Information taken from Form SS-4. This is a (10-01-2006) Type of Entity and Type required field.7 Business Tax Returns and Non-Master File Accounts (4) All keyboard characters are valid except =. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .3.13.7. Line 9a “other” box is checked. If no box is checked.3.7.27 (10-01-2007) Principal Business Activity Checkbox Input and Examples/Descriptions 21. including the assembly of components • • • • • • • • Air transportation Rail transportation Water transportation Trucking Passenger transportation Support activity for transportation Warehousing Delivery / courier service Transportation & Warehousing 05 Cat.26 (10-01-2006) Reason for Applying Message 21. or commercial buildings Specialty trade contractors Remodeling Land subdivision Site preparation Renting or leasing real estate Managing real estate Real estate agent Broker Selling.13.7.7. enter Field Entry “09”. industrial. (2) Use the table below to determine the correct field entries for principal business activity checkbox.7.27 .13. buildings. No. physical. substances or components into new products. Principal Business Activity Construction Field Entry 01 • Examples/Descriptions Building houses. (1) The principal business activity checkbox is a required field. leave this field blank. buying. Otherwise. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. or chemical transformation of materials.3.Assigning Employer Identification Numbers (EINs) 21.13.7.7.13 page 171 (1) Enter the remarks from the “Other” box on Line 10 of Form SS-4 in this field.3. or renting real estate for others Rent or lease: Automobiles Consumer goods Commercial goods Industrial goods • • • • Real Estate 02 • • • • • Rental & Leasing 03 • • • • Manufacturing 04 Mechanical.7. importers.7. Wholesale (other) 11 21. and exporters. They are typically known as distributors.7. jobbers.3.27 Internal Revenue Manual Cat.7 Business Tax Returns and Non-Master File Accounts Principal Business Activity Finance & Insurance Field Entry 06 • • • • • • • • • • • • • • • • • • Accommodation & Food Service 08 • • • • • • • • • • Examples/Descriptions Banks Financing Credit card issuing Mortgage company/broker Securities broker Investment advice Trust administration Insurance company/broker Estate Administration Doctor Mental health specialist Hospital Outpatient care center Youth services Residential care facilities Services for the disabled Community food/housing/relief services Child day care centers Casino Hotel/Motel Boarding houses Bed and Breakfasts Retail fast food Restaurant Bar Coffee shop Catering Mobile food service Health Care & Social Assistance 07 Other (specify) Wholesale (agent or broker) 09 10 Wholesale agents and brokers distribute or arrange for the distribution of any type of goods for a commission or fee.page 172 21. Wholesalers sell or arrange the purchase or sale of goods for resale.13. Manufacturers’ sales representatives and business-to-business electronic markets are included. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . No. 7.13.4.13. see IRM 3.) • Maritime Industry Entities (“M”) (IRM 21.7.7.7.2 .4.13.13. Cat.7. No. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.13. See IRM 21.7.7.7.) • Non-profit organizations of the type described in Sections 501 (c)(3) and 501 (e) and (f) of the Internal Revenue Code (“W ”) (IRM 21.7. Caution: ESIGN programming requires the following: To input Employment Code F to an entity with no employees. BMF Account Numbers.3. door to door) Auction house Selling goods on auction sites 21.13.4.3.) Note: Employment Codes (S) and (T) are assigned by the BMF Entity function.13 page 173 Examples/Descriptions Retail Store Internet sales (exclusively) Direct sales (catalog.3.2.) • Local Government Agencies (“G”) (IRM 21.13.1.4 (1) This subsection provides detailed requirements for ensuring that the correct (10-01-2008) BMF employment code is assigned to the following non-profit/exempt entities BMF Employment Codes when processing an EIN application: for Non-Profit/Exempt Note: Input Employment Codes F and G via CC ESIGN.2.Assigning Employer Identification Numbers (EINs) Principal Business Activity Retail Field Entry 12 • • • • • 21.7. 21.7.2.29 (10-01-2005) Principal Merchandise Sold/Service Input 21. enter the prior EIN from Line 18 of Form SS-4 in this field. and the Master File Indicator (MFI) must be “B”. This allows government entities to be correctly placed in the TEGE BOD.7.4.13.7.7.13.5. the Type of Entity must be “14” and the Master File Indicator (MFI) must be “B”.5.7.13.28 (10-01-2005) Principal Business Activity Remarks Input 21.3. mail order. For additional information on these codes.7. the Type of Entity must be “15”.7.) • Indian Tribal Entities (“I”) (IRM 21.13.30 (10-01-2005) Prior EIN (1) The principal business activity remarks is a required field only if checkbox 09 “Other” is entered. See IRM 21.7.3.6.13. (1) If the taxpayer has marked the “yes” checkbox .5.7.4.7.7.7. (1) The principal merchandise sold/service is a required field. whether the entity has Entities employees or not.4.3. • Economic Opportunity Act (EOA) employers (IRM 21. To input Employment Code G to an entity with no employees.4 .13.7.7.) • Federal Government Agencies (“F”) (IRM 21.4.13.7. 4. now known as AmeriCorps) are classified as federal government agencies (employment code “F”). literary. contact the organization to clarify its status (either by telephone or by sending Letter 45C. Exception: Job Corps (administered by the Department of Labor) and Volunteers in Service to America (VISTA. 501(e). Although financed in part by federal money. scientific. or contracts with. 21. • Department of State • Department of the Treasury • Department of Defense 21. 21.13.4. whether the entity has employees or not. before assigning an employment code.3 (10-01-2008) Employment Code “F”: Federal Government Agencies (1) Assign employment code “F” to the U. Government executive departments.4. No. 21.13.7 Business Tax Returns and Non-Master File Accounts (1) Exercise care when assigning employment codes to groups known as Economic Opportunity Act (EOA) employers.1 (10-01-2005) Economic Opportunity Act (EOA) Employers (4) If you cannot determine whether an organization is an EOA employer. or “Ministries”. which are carried out by state and local government entities or private nonprofit organizations through grants from.7.7.7. (3) Examples of EOA employers that should be classified as state/local (employment code “G”) or non-profit organizations (employment code “W”) are: • • • • • • • Anti-Poverty Programs Community Action Programs Head Start Programs Neighborhood Youth Corps Economic Opportunity Act (Office or Program) Work Study or Work Training Program Youth Conservation Corps (YCC).” • Are not subject to the Federal Unemployment Tax Act (FUTA) Note: An organization is accorded an exemption from FUTA until its application for exempt status is ruled out. or it is determined that an application for exempt status has not been submitted. the federal government.7. or their components listed below. Philadelphia only: Do not assign Employment Code “W” to Puerto Rico or Virgin Island employers.1 Internal Revenue Manual Cat. they are not federal employers.4. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . do not input Employment Code “W. the Type of Entity must be “15”.7. (2) Generally. educational. or humane purposes or for the purposes of testing for public safety Exception: If primary name includes the word “Ministry”. and the Master File Indicator (MFI) must be “B”.2 (10-01-2005) Employment Code “W”: Section 501 Organizations (1) Input employment code “W” to non-profit organizations of the type described in IRC 501(c)(3).13.7. EIN Application Requested/Received).page 174 21.13.7. 501(f) . EOA employers are considered state or local government entities or nonprofit organizations. and which meet the following criteria: • Are operated exclusively for religious. charitable.7. Caution: ESIGN programming requires the following: To input Employment Code F to a Federal government entity with no employees.S. S. Atomic Energy Commission Federal Trade Commission General Accounting Office Office of Economic Opportunity Federal Power Commission U. Government that are not part of any executive department or its components.13.Assigning Employer Identification Numbers (EINs) • • • • • • • • • • • Department Department Department Department Department Department Department Department Department Department Department 21. government establishment. such as: • • • • Federal Deposit Insurance Company U.S. Tax Court General Services Administration U.3 . No. morale.S. such as: • Army and Air Force Post Exchanges • Navy or Coast Guard Ship Stores • Army and Air Force Motion Picture Services and Navy counterpart (5) Under strict standards. or housekeeping activities.13 page 175 of the Navy of the Air Force of Health and Human Services of Education of the Interior of Commerce of Labor of Transportation of Housing and Urban Development of Justice of Agriculture (2) Agencies of the U. Government which have been created by law and which perform a government function. including: • • • • • • • • • • • • • • • • • U. such as: Cat. social.S.S.S. Court of Appeals U. but not an official part of the U.7.7. organizations that are closely connected to. which conduct financial. Small Business Administration Library of Congress Interstate Commerce Commission Veterans Administration Smithsonian Institution Securities and Exchange Commission National Aeronautics and Space Administration National Guard (3) Corporations wholly or principally owned by the U. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7.S. Postal Service Tennessee Valley Authority Federal Home Loan Bank Exception: Does not include individual home loan banks • Federal Reserve Board Exception: Individual/Regional Federal Reserve Banks (4) Federal instrumentalities. District Court U.S.S.4. ” or “Government.4 Internal Revenue Manual Cat.S. Caution: ESIGN programming requires the following: To input Employment Code G to an entity with no employees. contact the organization to clarify its status (either by telephone or by sending Letter 45C. bureau. or Major Commander.13. • That the above referenced commander’s supervision includes the periodic audit of the activity’s financial record. the Type of Entity must be “14” and the Master File Indicator (MFI) must be “B”. or benevolent organization • Ethnic or tribal organization (such as Indian tribe or tribal council) • Private corporation or business entity that has in its name the words “U. ” (8) If you cannot determine whether an organization is a legitimate employment code “F” filer.) An agency of a local government. comfort.. such as city or county hospitals. obtain a statement from the Post.4.7 Business Tax Returns and Non-Master File Accounts • • • • • Officer’s Clubs Enlisted Men’s Clubs NCO Clubs Officer’s Open Mess Billeting Funds (6) Before assigning employment code “F” to one of the entities in paragraph (5). bureau. Station. Note: A state or local government agency is always assigned employment code “G”.7. • The activity is supported by an authorized non-appropriated fund as prescribed by the applicable regulations of the Services concerned. contact the entity to clarify its 21. (7) Do not assign employment code “F” to any of the following: • Religious. No.7. EIN Application Requested/Received). 32186R (10-01-2010) Any line marked with a # is for Official Use Only .7. etc. Camp.” “United States. board. board of education. (2) If you cannot determine whether an entity is an agency of the state or local government or is a privately owned organization. such as a school district. fire protection. fraternal. or department of any state or commonwealth A county An agency. Station. and well being of members of the Armed Forces or authorized civilians. • • • • • • • A state or commonwealth An agency. water. and is supervised by him/her. village) Special districts (schools. public school • An instrumentality controlled by a local government. 21. even if it has requested and received an exemption under IRC § 501(c)(3) . Base.” “Federal.4. • The activity is authorized by the Post. as the appropriate service regulations prescribed. whether the entity has employees or not. town. recreation centers. or Base Commander that states the following: • The activity exists to promote morale.13.4 (10-01-2008) Employment Code “G”: State and Local Government Agencies (1) Assign employment code “G” to all state and local government agencies (as listed below). or that such audit is regularly performed by a higher authority.page 176 21. Camp.7. or department of any such county A municipality (city. etc. 7.13. 21.5. or • Is an agricultural employer who.13. paid cash wages of $20.4. during the current or previous year.5 (1) A filing requirement identifies the types of returns that a taxpayer must file.13.500 or more in any calendar quarter. and • Tax forms and filing requirements specific to various types of corporations (IRM 21.7. No.7. establish a 941 filing requirement. EIN Application Requested/Received) before assigning an employment code.5.7. (10-01-2006) This subsection contains descriptions of: Tax Form Descriptions • Tax forms and general filing requirements that may be required to be filed and Filing Requirements for a business entity (IRM 21.7. 21.7.1 (10-01-2006) Tax Form Descriptions and General Filing Requirements 21.13.7.13. only Headquarters ITG function established this employment code.5.7.2.7. They are reported on Form 1040 .5 (10-01-2005) Employment Code “M”: Maritime Industry Entities (1) Assign employment code “M” to Maritime Industry entities which have made payments for employment taxes not yet reported.13. either paid wages of $1. 943 or 944). If the taxpayer indicates they are an Indian Tribal Government/Enterprise: • Input employment code “I”. • The unemployment tax filing requirement must be input as 940-3.6 (01-11-2007) Employment Code “I”: Indian Tribal Entities (1) A Form 940 is filed by employers that are subject to Federal Unemployment Tax (that is.7.7. Schedule H.1. meet one or more of the following criteria): • During the current or previous year. (3) If the entity has employees.7.13. or • Had more than one employee for at least some part of a day in any 20 or more different calendar weeks.1 ).7.1 .4.) 21.7.000 or more in any calendar quarter.7. Note: Prior to 1/1/2007. Cat.1 (01-11-2007) Form 940 (Employers Federal Unemployment Tax) (1) This subsection describes the various tax forms that may be assigned to an entity applying for an EIN. because these entities are responsible for income tax withholding even if they are not responsible for social security and Medicare taxes. 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. or • Employed 10 or more farm workers during some part of a day during any 20 different weeks Note: Household employers are not required to file unemployment taxes on Form 940.5.7.1.Assigning Employer Identification Numbers (EINs) 21.13. • Establish the appropriate employment tax filing requirement (941.13 page 177 status (either by telephone or by sending Letter 45C. which occurs when a shipping company: • Estimates liabilities and makes payments currently • Reports the actual liability on a supplemental Form 941 filed at the termination of the voyage (1) Employment code “I” is assigned to Indian Tribal Entities.7.5. you must also input a Wages Paid Date. Raises or harvests agricultural or horticultural products.7.7.13. orchards. (3) A farm worker is defined as an employee of the operator of a farm who: a. b.1.2 Internal Revenue Manual Cat. income tax must be withheld by an employer from employees for whom they withhold FICA tax.5. you must also: a.1. 21.3 (10-18-2006) Form 943 (Agricultural Employers) (1) Form 943 is filed for social security and Medicare (FICA) taxes withheld by employers who have paid wages to farm workers (agricultural employees). poultry. Note: Forestry and lumbering are not “farm work ”. 943. according to the schedule described in the table below: For the tax period ending March 31 June 30 September 30 December 31 The return is due on April 30 July 31 October 31 January 31 of the following year (3) Filing Requirement: When establishing a Form 941 filing requirement.7 Business Tax Returns and Non-Master File Accounts (2) The return is filed annually and is due on January 31st for the tax period ending December 31st. An agreement between the employer and the employee may be made to withhold income tax for employees not subject to FICA.7. ranches. animal and truck farms. b. (2) A farm includes stock.13. 21. or cares for the farm and equipment 21. Establish a filing requirement for Form 940.1. dairy. A filing requirement for Forms 941. Input a Wages Paid date. unless the products are for use in the employer’s farming operations. (3) Filing Requirement: a. Exception: If the entity is a state or local government agency (employment code “G”) or non-profit organization under IRC § 501 (employment code “W”).7.7. and other similar structures used mainly for raising agricultural or horticultural commodities. When establishing a Form 940 filing requirement. or 944 is also required.5. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . fruit.13. or who must pay social security or Medicare tax.7. Additionally. fur-bearing. a Form 940 filing requirement is not required. (2) The return is filed four times a year. No.2 (10-01-2005) Form 941 (Employers QUARTERLY Federal Tax) (1) A Form 941 is filed by employers who withhold income tax on wages. nurseries. ranges and green houses.5.page 178 21. plantations. 21.000 or less in total wages).14.1 for input instructions on CC ESIGN • If processing fax or mail applications. Additional information on Form 944 can be found in IRM 21. If the taxpayer does not check the box on line 14. Enter the appropriate filing requirement based on the taxpayer’s response.9. if over half is produced on the farm c. Eligible filers file Form 944. See IRM 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. which includes: • Backup withholding • Withholding for pensions.000 or less in a full calendar year and want to file Form 944 annually instead of Form 941 quarterly. you must also input a Wages Paid date.13. Does work related to cotton ginning. (5) Filing Requirement: When establishing a Form 943 filing requirement.13. Do not contact the taxpayer for additional information if this is the only issue. check here.5.5 (10-01-2005) Form 945 (Annual Withheld Income Tax) (1) A Form 945 is filed for reporting non-payroll income tax. Establish Form 941 filing requirements. turpentine.13. If you do not check this box.7.000 or less in total wages during the next full calendar year.7. • If processing an application over the telephone. annuities. A Form 940 filing requirement will also be established.7. See IRM 21.000 or less if you expect to pay $4.4. establish a Form 941 filing requirement by default. Line 15) of 2005 or prior. If the answer is yes.1. or gum resin products d.3.7. No. approximately 1 million Form 941 filers were placed into a new simpler employment tax filing program.” (3) If the taxpayer checks the box.7. you must file Form 941 for every quarter. Form 944 filing requirements can only be established when the Wages Paid Date is January 2006 or later.16 for input instructions on CC ESIGN.1. 2010. (Your employment tax liability generally will be $1.13. Line 14 asks the question: “If you expect your employment tax liability to be $1.7.1. and • Withholding for Indian gaming and gambling winnings Cat. ask the taxpayer if he expects to pay $4. Employers ANNUAL Federal Tax Return.000 or less. Caution: If the taxpayer enters a Wages Paid Date ( Form SS-4.5.13 page 179 b.7. Does housework in the private home on a farm operated for profit (4) The return is filed annually and is due on January 31st for the tax period ending December 31st.5. then ask the taxpayer which tax return they would like to file (Form 941 or Form 944). and the taxpayer otherwise indicates there will be an employment tax filing requirement. (2) Form SS-4. do not establish Form 944 filing requirements.13.7. Taxpayers now have the option to file Form 941 or Form 944 when they expect their employment tax liability to be $1. processes.9.2.7. or packages any agricultural or horticultural commodity. Changes were made to this program effective January 1.5 . Handles. establish Form 941 and Form 940 filing requirements. 21. and IRAs.Assigning Employer Identification Numbers (EINs) 21.3.7.7. but does not answer the question on Line 14 or uses a prior revision of Form SS-4. instead of quarterly Form 941. establish Form 944 and Form 940 filing requirements.7.4 (06-08-2010) Form 944 (Employer’s ANNUAL Federal Tax Return) (1) Beginning with tax year 2006. 7. Heavy Vehicle Use Tax Return. unless you can determine. July 31. January 31.1. 21. or the taxpayer indicates. is centralized at the Cincinnati campus. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .13. ambulance association.5.7. Quarterly Federal Excise Tax Return. according to the schedule described in the table below: For the tax period ending March 31 June 30 September 30 December 31 The return is due on April 30. that he/she is liable to file a Form 945. Note: If the vehicle is first used after July of the taxable period.6 (10-01-2005) Form 720 (Quarterly Excise Tax) (1) The processing of Form 720. or rescue squad (3) The return is filed annually for a taxable period beginning on July 1 and ending the following June 30 and is due on August 31. No. Exception: Vehicles used and actually operated by the following entities are exempt from this requirement.1.page 180 21. October 31.13.7. (2) Form 2290 is filed to report the tax due on vehicles used on public highways with a taxable gross weight of 55. (3) The return is filed four times a year.5. (2) Form 720 is filed to report liability for certain excise taxes identified in Publication 510 .7. 21.1. is centralized at the Cincinnati campus.000 pounds or more used on public highways. the return is due on the last day of the month following the month of first use. • The federal government • A state or local government • An Indian tribal government.6 Internal Revenue Manual Cat.5. if the vehicle involves the exercise of an essential tribal government function • The District of Columbia • The American Red Cross • A nonprofit volunteer fire department. (3) Filing Requirement: Do not establish a Form 945 filing requirement.13.7 (10-01-2006) Form 2290 (Heavy Highway Vehicle Use Tax) (1) The processing of Form 2290. 21.7 Business Tax Returns and Non-Master File Accounts (2) The return is filed annually and is due on January 31st for the tax period ending December 31st.7. Excise Taxes.7. you must also: a. When an entity is incorporated. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . Occupational Tax and Registration Return on (10-01-2005) Wagering. (2) Exempt organizations that are incorporated must file the appropriate Form 990. Wagering) (3) Anyone engaged in the business of receiving taxable wagers on their own behalf or on behalf of a principal operator is required to file Form 11-C before accepting taxable wagers.” (5) Filing Requirement: When establishing a Form 730 filing requirement.5. is centralized at the Cincinnati campus. as long as wagers are accepted.5.13. Input a Business Operational date b.8 (1) The processing of Form 11-C.2 (10-01-2008) Tax Form and Filing Requirement Descriptions for Corporations (1) Entities that are incorporated with a state are also incorporated for federal tax purposes. Monthly Tax for Wagers. it must file the appropriate Form 1120. No. in which case the return will show no activity (4) If no wagers will be received in the future.7. (5) Filing Requirement: When establishing a Form 11-C filing requirement.5.5. is centralized at the Cincinnati campus.7.7. unless it is a non-profit/exempt organization.2 Cat. (2) Form 730 is filed by entities under IRC § 4401(a) that: • Are in the business of accepting wagers • Conduct a wagering pool or lottery. (4) The return is filed annually. Input a Business Operational Date b. establish the entity on the “O” file. or • Are required to be registered (using Form 11-C ) to receive wagers on behalf of another person but did not register properly (3) The return: • Is filed monthly and is due on the last day of the month following the month for which taxable wagers are reported.7. a final return must be filed and must include the notation “Final Return. Form 11-C (Occupational Tax and Registration on (2) Form 11-C is filed by entities which accept taxable wagers to register certain information and pay occupational tax imposed under IRC § 4411.9 (10-01-2006) Form 730 (Monthly Tax for Wagers) (1) The processing of Form 730. you must also: a.Assigning Employer Identification Numbers (EINs) 21. Note: The first return must be filed before wagers are accepted and covers the tax period from the start of business until June 30 of the current year.1.1.13. and • Must be filed each month until a final return is filed. Internal Revenue Manual 21.13 page 181 21.7. Establish a Form 11-C filing requirement 21.7.7.7.13. and is due on July 1. for a taxable period beginning on July 1 and ending the following June 30. If a corporation indicates on Form SS-4 that it is a non-profit organization (IRC § 501(a) or other similar statement). Establish a Form 730 filing requirement 21. even if the taxpayer receives no wagers that month.7.13. 7.page 182 21. (4) Filing Requirement: To establish a Form 1120-SF filing requirement.S.7. (3) Filing Requirement: To establish a Form 1120 filing requirement.2. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . U. 21. input 01 in the 1120 field.13.7. • Form 990.1 (10-01-2009) Form 1120 (Domestic Corporations) (1) Form 1120. Return or Organization Exempt from Income Tax • Form 990-T.7. input 16 in the 1120 field.7. (2) The return is filed annually and is due on the 15th day of the third month after the end of the tax year.5. Income Tax Return for Settlement Funds. 21.1 Internal Revenue Manual Cat. is filed by a corporation which establishes a fund for the principal purpose of settling and paying claims against the electing taxpayer under IRC § 468B.2.5.3 (10-01-2005) Form 1120-SF (Settlement Funds) (1) Form 1120-SF. U.2 (01-13-2009) Form 1120-C (Cooperatives) (1) Form 1120-C.7 Business Tax Returns and Non-Master File Accounts Exception: Those that are a church or are affiliated with a church or with a governmental entity are exempted from filing.7. (Form 990-C was obsoleted and replaced by Form 1120-C effective January 1.7.13. (3) This subsection describes Form 1120 filing requirements for various types of corporations. Note: These corporations can be a member of a controlled group and can be included in a consolidated return.) (2) Filing Requirement: To establish a Form 1120-C filing requirement. Return of Private Foundation Note: Form 990 filing requirements are not assigned during Form SS-4 processing. Corporation Income Tax Return is filed by domestic corporations which are not exempt under IRC § 501.5. The return is due on May 15.13.2. 21. Example: A fiscal year filer has a tax period ending in February. through February 29.S. Exempt Organization Business Income Tax Return • Form 990-PF. In this case. (3) The return must be on the same tax year as the electing taxpayer that created it.13.2. (2) The return is filed annually and is due on the 15th day of the third month after the close of the fund’s tax year.S. Income Tax Return for Cooperative Associations is filed by any corporation operating on a cooperative basis under IRC § 1381 (including farmers’ cooperatives under section 521 whether or not it has taxable income) and allocating amounts to patrons on the basis of business done with or for such patrons. 2007. U. No.7. input 20 into the 1120 field. 21. the return covers the period from March 1.5. 13. it can file either Form 1120.7. (3) Filing Requirement: To establish a Form 1120-IC-DISC filing requirement. (4) Filing Requirement (Philadelphia Only) : To establish a Form 1120-F filing requirement. U.2. Form 990.2.S.13. (3) The return is filed annually and is due on the 15th day of the 3rd month after the tax year ends. former DISCs. (2) It is filed by a foreign corporation doing business in the United States.7. (2) The election to file a Form 1120-H must be made separately for each tax year and generally must be made by the due date of the return. Income Tax Return for Homeowners Associations. input 10 in the 1120 field.Assigning Employer Identification Numbers (EINs) 21.13 page 183 (1) Form 1120-H.5.S.5.7.7. No extensions are allowed.5. Interest Charge Domestic International Sales . (2) The return is filed annually and is due on the 15th day of the 9th month after the tax year ends. input 01 in the field. U. or • Form 1120-PC.13.13.S. instead of Form 1120-F: • Form 1120-FSC.6 . is centralized at the Philadelphia campus. Income Tax of a Foreign Corporation. Election to Be Treated as an Interest Charge DISC. Life Insurance Company Income Tax Return.2. Note: No corporation may elect to be a FSC or a small FSC after September 30. Property and Casualty Insurance Company Income Tax Return.S. U. • Form 1120L. U. 21. (if filing as a foreign life insurance company). and former IC-DISCs as an election made by filing Form 4876-A.S. is filed by a Homeowner’s Association as an election under IRC § 528.7. U.5. Exception: Certain foreign corporations are required to file one of the following returns. 2000. Tax Return of a Foreign Sales Corporation.2.5 (05-06-2005) Form 1120-IC-DISC (Interest Charge Domestic International Sales Corporations) (1) Form 1120-IC-DISC. (4) Filing Requirement: To establish a Form 1120-H filing requirement. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. input 06 in the 1120 field. (if filing as a foreign property and casualty insurance company).7. or if it files for tax exemption under IRC § 501(c)(4). No. Note: If the Homeowners Association does not elect to file Form 1120-H. including extensions.4 (10-01-2005) Form 1120-H (Homeowners Associations) 21. if filing as a foreign sales company under former IRC § 922(a).6 (10-01-2006) Form 1120-F (Foreign Corporations) (1) Processing of Form 1120-F.7.7. (3) The return is filed annually and is due on the 15th day of the 3rd month after the tax year ends.Corporation Return. 21. Cat.7. is filed by Interest Charge Domestic International Sales Corporations (IC-DISCs). 13.7.8 (10-01-2005) Form 1120L (Life Insurance Companies) (1) Form 1120L is filed by: • Domestic life insurance companies. input 06 in the 1120 field. input 11 in the 1120 field.9 (10-01-2005) Form 1120-ND (Nuclear Decommissioning Funds) (1) Form 1120-ND.5. (2) The return is filed annually and is due on the 15th day of the 3rd month after the tax year ends.2. and the tax on the income earned. it must file Form 990.13.5.7.7.13.7 (1) Processing of Form 1120-FSC is centralized at the Philadelphia campus. (3) Filing Requirement (Philadelphia Only) : To establish this filing requirement.page 184 21.5. Form 1120-FSC (Foreign (2) The return is filed annually and is due on the 15th day of the 3rd month after Sales Corporations) the tax year ends.2. input 03 in the 1120 field.2.7 Internal Revenue Manual Cat. No.7.2. Note: These companies can be members of a controlled group and can be included in a consolidated return.5.S.6. (2) The return is filed annually and is due on the 15th day of the 3rd month after the tax year ends.13.5. income earned. corporations Exception: If a company qualifies for an exemption as a benevolent life insurance company under IRC § 501(c) .7.7 Business Tax Returns and Non-Master File Accounts 21.2.7.7.13.10 (10-01-2005) Form 1120-PC (Property and Casualty Insurance Companies) (1) Form 1120-PC is filed by domestic property and casualty (non-life insurance) companies and any foreign corporation that qualifies as a non-life insurance company under IRC § 831.7. input 04 in the 1120 field. 21. and • Foreign corporations carrying on an insurance business with the United States that would qualify as life insurance companies if they were U. the administrative expenses of operating the fund.7.7. (3) Filing Requirement: To establish a Form 1120L filing requirement. (3) Filing Requirement: To establish this filing requirement. (2) The tax year must be the same as that of the creating public utility. 21. 21. 21. Return for Nuclear Decommissioning Trust Funds and Certain Persons. is filed by nuclear decommissioning funds under IRC § 468A to report contributions received.2.7. (3) Filing Requirement: To establish this filing requirement. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .7. See (10-01-2006) IRM 21.5. Exception: Certain small mutual and stock non-life insurance companies that qualify for an exemption under IRC § 501(c)(15) must file Form 990 instead.13. 7.13. or has made a valid Estate Investment Trust) election for a prior tax year.13. input 09 in the 1120 field. (4) Filing Requirement: To establish this filing requirement.5. 1976. Income Tax Return For Regulated Investment Companies. state or local Organizations) office. (3) A REIT election: • Automatically terminates for any year the entity is not a qualified REIT.2.5. U.5. input 17 in the 1120 field. These organizations use Form 1120-POL to report their political organization taxable income and income tax liability. is centralized at the Ogden campus.7. Additionally.Assigning Employer Identification Numbers (EINs) 21.7.S. Income Tax Return for Real Estate Investment Trusts.13 page 185 21.7. (2) Once the election is made. Note: A REIT cannot be a member of a consolidated return.7.5. U. (4) Filing Requirement: To establish this filing requirement.S. U.7. many of these organizations are tax-exempt and also file one of the Form 990 series information returns. 21.13.2. 21.13 .7. unless the entity first qualified as a REIT before October 5. campaign committees for candidates for federal.2. is filed by a Regulated Investment Company (RIC). and file a separate return for each fund. it remains in effect until it is terminated or revoked. or • Must be revoked by a taxpayer upon filing a statement on or before the 90th day after the first day of the tax year (4) The return is filed annually and is due on the 15th day of the 3rd month after the tax year ends and must have a calendar tax year. input 18 in the 1120 field.13. Form 1120-POL (Political (2) Political parties.11 (1) Processing of Form 1120-POL.S. is (10-01-2008) filed by an entity that elects to be treated as (and meets the requirements to Form 1120-REIT (Real be taxed as) a Real Estate Investment Trust (REIT). Note: A RIC cannot file a consolidated return. (2) The Tax Reform Act of 1986 requires that a RIC having more than one fund (defined for this purpose as a segregated portfolio of assets) have a separate EIN. Cat. (5) Filing Requirement: To establish this filing requirement. and political action committees are all political organizations subject to tax under IRC § 527. Income Tax Return for Certain Political (10-01-2007) Organizations. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. (3) The return is filed annually and is due on the 15th day or the 3rd month after the tax year ends.2.7.13 (1) Form 1120-REIT.7. (3) The return is filed annually and is due on the 15th day of the 3rd month after the tax year ends. No.12 (10-01-2005) Form 1120-RIC (Regulated Investment Companies) (1) Form 1120-RIC. 21. U. Reminder: Form 1120S filing requirements are not assigned by AM EIN Assignment employees.7.7 Business Tax Returns and Non-Master File Accounts (1) Form 1120S. or • It is revoked by the shareholders who own a majority of the stock in the corporation.14 (10-01-2005) Form 1120S (S Corporations) 21. No.2.5.6 (10-01-2005) BNCHG Filing Requirement Input 21. as well as any additional BNCHG input requirements. it stays in effect until it is terminated or revoked.S. the entity cannot re-elect to be taxed as an S Corporation until the fifth taxable year after the termination or revocation is effective.7.13. Exception: A 940 filing requirement is not required for employment codes “G.13.14 Internal Revenue Manual Cat. An S Corporation terminates automatically if: • The corporation is no longer a small business corporation under IRC § 1362(d)(2) • For three consecutive tax years the corporation has both subchapter C earnings and profits and gross receipts.7. and consent to a revocation Note: If an S Corporation election terminates or has been revoked. is filed by a corporation that has elected to be taxed as a Small Business (S) Corporation by filing Form 2553. more than 25% which are derived from passive investment income.1 (05-06-2005) 941 BNCHG Filing Requirement Input (1) This subsection contains valid input for the various filing requirements fields on the BNCHG screen. (1) A 941 filing requirement indicates that a taxpayer is required to file Employers Quarterly Federal Tax Return (Withholding and FICA Taxes) .7.”“W.5.6. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .” Employment code must be “F.7. Filing Requirement Delete existing Form 941 filing requirement Form 941 required (other than employment code “F”) required quarterly BNCHG Input Code 00 01 Other BNCHG Input Requirements N/A 940 filing requirement must be 1 or 2. or an LLC partnership requesting to be taxed as an S-Corp.” or “T. (3) The return is filed annually and is due on the 15th day of the 3rd month after the tax year ends.13.” Form 941 for employment code “F” required quarterly 02 21. unless the commissioner consents in less than five years.7.2.7. (2) Once an election is made. Election by a Small Business Corporation. Income Tax Return for an S Corporation. (2) The table below identifies valid BNCHG input codes for a 941 filing requirement input.page 186 21.7.13. 2 . 14 • • Location Code must be 6600.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. If an employment code is not present. (2) The table below identifies valid BNCHG input codes for a 940 filing requirement. it must be “T. 940 filing requirement must be 1 or 2.2 (10-01-2005) 940 BNCHG Filing Requirement Input (1) A 940 filing requirement indicates that a taxpayer is required to file an Employers Annual Federal Unemployment Tax Return.7.Assigning Employer Identification Numbers (EINs) Form 941SS filer: Virgin Islands. and American Samoa Form 941 Puerto Rico Filer Form 941M (civil filer) required monthly 06 21. • If an employment code is present. Exception: A 940 filing requirement is not required for employment codes “G.6.13. Cat. or 10 OR 943 filing requirement must be 1.” “M.” “S.7. Guam. 940 filing requirement must be 7.” or “T”.” or If an employment code is not present. 21. as well as any additional BNCHG input requirements. Filing Requirement Delete existing Form 940 filing requirement Form 940 required BNCHG Input Code 0 Other BNCHG Input Requirements N/A 1 941 filing requirement must be 01.” “W.6. No.7. 940 filing requirement must be 1 or 2. 09.”“W.13 page 187 Location code must be 6600 or 9800 Form 940 filing requirement must be 7.13. 07 10 Form 941 Seasonal or intermittent filer 11 • Form 941 SS Seasonal or intermittent filer Form 941PR Seasonal or intermittent filer 13 Location Code must be 6600.7. 6. No.4 (10-01-2005) 945 BNCHG Filing Requirement Input (1) A Form 945 filing requirement indicates that a taxpayer is required to file an Annual Withheld Income Tax return. Filing Requirement Delete Form 945 existing filing requirement BNCHG Input Code 0 21. (2) The table below identifies valid BNCHG input codes for a 943 filing requirement. 4 • • 7 21. 21.7. Location Code must be 6600. 941 or 943 filing requirement must be 7.page 188 21.7 Business Tax Returns and Non-Master File Accounts Filing Requirement Indian Tribal Government/State Compliant (Not Required to File Form 940) Indian Tribal Government/ NonCompliant (Required to File Form 940) Form 940 Puerto Rico Filer (Spanish Return) BNCHG Input Code 3 • • Other BNCHG Input Requirements Employment code must be “I.13. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .” A 941 or 943 filing requirement must be input.7.7.6. Filing Requirement Delete existing Form 943 filing requirement Form 943 required Form 943 Puerto Rico filer BNCHG Input Code 0 Other BNCHG Input Requirements N/A 1 7 • Wages Paid Date must be present. and • Wages Paid Date must be present.13.7.3 (10-01-2005) 943 BNCHG Filing Requirement Input (1) A 943 filing requirement indicates that a taxpayer is required to file an Employer’s Annual Federal Tax Return for Agricultural Employees.13.7.7. Employment code must be “I.3 Internal Revenue Manual Cat.6. as well as any additional BNCHG input requirements.” A 941 or 943 filing requirement must be input. (2) The table below identifies valid BNCHG input codes for a 945 filing requirement. 6.6.7. (2) The table below identifies valid BNCHG input codes for a 1041 filing requirement.6 . Return of Partnership Income.7. Filing Requirement Delete existing Form 1065 filing requirement Form 1065 required BNCHG Input Code 0 Other BNCHG Input Requirements N/A 1 • Fiscal Year Month must be present. • A filing requirement for Form 1041 or 1120 must not be present.6 (10-01-2005) 1065 BNCHG Filing Requirement Input (1) A 1065 filing requirement indicates that a taxpayer is required to file a U. that he/she is liable to file a Form 945. Income Tax Return for Trusts and Estates. Filing Requirement Delete existing Form 1041 filing requirement Form 1041 required BNCHG Input Code 0 Other BNCHG Input Requirements N/A 1 Fiscal Year Month must be present.7.Assigning Employer Identification Numbers (EINs) Filing Requirement Form 945 required 21.6.S.5 (10-01-2007) 1041 BNCHG Filing Requirement Input (1) A Form 1041 filing requirement indicates that a taxpayer is required to file a U. No. • A filing requirement for Form 1065 or 1120 must not be present.13.7. or the taxpayer indicates.S. (2) The table below identifies valid BNCHG input codes for a 1065 filing requirement. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.7. • 21. Cat.7.13 page 189 BNCHG Input Code 1 Note: Establish a 945 filing requirement only if the Entity function can determine.7. as well as any additional BNCHG input requirements. 21. as well as any additional BNCHG input requirements.13.13. • A filing requirement for Form 1065.S. required Form 1120-POL.7 (10-01-2009) 1120 BNCHG Filing Requirement Input 06 09 10 11 06 Note: The input campus must be Philadelphia. Income Tax Return of a Foreign Sales Corporation.13. U. or 1041 must not be present. required Form 1120F. required Form 1120PC. Income Tax Return for Certain Political Organizations. required Form 1120H. Filing Requirement Delete existing Form 1120 filing requirement Form 1120.6.7.13.6. or 07 03 04 BNCHG Input Code 00 21. S. U.S. Income Tax Return of a Foreign Corporation Employer. 1066. U. S. required Form 1120 FSC. required Form 1120ND. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . U.7 Internal Revenue Manual Cat. U. required 1120 REIT. required Form 1120L. S. 16 17 18 21. Income Tax Return for Settlement Funds (under § 468B) Form 1120RIC. Income Tax Return for Homeowners Associations . Income Tax Return for Real Estate Investment Trusts. Tax Return for Regulated Investment Companies. required Form 1120SF. corporate tax return.7 Business Tax Returns and Non-Master File Accounts (1) An 1120 filing requirement indicates that a taxpayer is required to file a U.7. S. U. No. required 01.page 190 21. S. U. Life Insurance Company Income Tax Return . (2) Other BNCHG Requirements: • A Fiscal Year Month must be present. Return for Nuclear Decommissioning Funds and Certain Related Persons.S. Corporation Income Tax • • Return. Property and Casualty Insurance Company Income Tax Return Form.7. (3) The table below identifies valid BNCHG input codes for an 1120 filing requirement.7. U.S.S. U. Casual Form 720 filer. Cat.8 (10-01-2005) 720 BNCHG Filing Requirement Input 21. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21.13. No. as well as any additional BNCHG input requirements.7. (2) The table below identifies valid BNCHG input codes for an 11-C filing requirement.13 page 191 (1) A 720 filing requirement indicates that a taxpayer is required to file a Quarterly Federal Excise Tax Return.10 .13. BNCHG Input Code 0 1 4 9 Note: Transaction Code cannot be 000.6.7.6.7.9 (10-01-2005) 730 BNCHG Filing Requirement Input (1) A 730 filing requirement indicates that a taxpayer is required to file a Monthly Tax Return for Wagers.13. Note: A filing requirement of 720 is valid with all other filing requirements. Filing Requirement Delete existing Form 720 filing requirement Form 720 required quarterly.7.7. 21.6.13.7.10 (10-01-2005) 11-C BNCHG Filing Requirement Input (1) An 11-C filing requirement indicates that a taxpayer is required to file an Occupational Tax and Registration Return for Wagering . as well as any additional BNCHG input requirements.7.Assigning Employer Identification Numbers (EINs) 21.” 21. Filing Requirement Delete existing Form 730 filing requirement Form 730 required BNCHG Input Code 0 Other BNCHG Input Requirements N/A 1 An 11-C filing requirement must also be present. (2) The table below identifies valid BNCHG input codes for 730 filing requirement input.7. Payment on Form 720 required monthly. (2) The table below identifies valid BNCHG input codes for a 720 filing requirement.6. Return not required quarterly.7. Exception: An 11-C is not required for employment code “I. (2) The table below identifies valid BNCHG input codes for a CT-1 filing requirement.6.11 Internal Revenue Manual Cat.11 (10-01-2005) CT-1 BNCHG Filing Requirement Input (1) A CT-1 filing requirement indicates that a taxpayer is required to file an Employer’s Annual Railroad Retirement Tax Return.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .12 (10-01-2005) 1066 BNCHG Filing Requirement Input (1) A 1066 filing requirement indicates that the taxpayer is required to file a U. Form CT-1 required for a parent railway organization. (2) The table below identifies valid BNCHG input codes for a 1066 filing requirement. 2 A Railroad Retirement number must also be present.13.7. • A filing requirement for Form 1041 or 1120 must not be present. No. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return.7.6.page 192 21. 21.7 Business Tax Returns and Non-Master File Accounts Filing Requirement Delete existing Form 11-C filing requirement Form 11-C required BNCHG Input Code 0 Other BNCHG Input Requirements N/A 1 N/A 21. as well as any additional BNCHG input requirements. Filing Requirement Delete existing Form 1066 filing requirement Form 1066 required BNCHG Input Code 0 Other BNCHG Input Requirements N/A 1 • Fiscal Year Month must be 12.7.6.13. Filing Requirement Delete existing Form CT-1 filing requirement Form CT-1 required for a local lodge or subordinate unit of a parent railway company.13.7.S. BNCHG Input Code 0 Other BNCHG Input Requirements N/A 1 A Railroad Retirement number must also be present. 21.7. 7. (2) Input a 20 to establish an 1120-C filing requirement.13. 21. 21.17 (10-01-2005) 990-T BNCHG Filing Requirement Input (1) A Form 990-T filing requirement indicates that the taxpayer is required to file an Exempt Organization Business Income Tax Return.S. Note: A Form 990-T filing requirement can only be input using EOCHG.6. Internal Revenue Manual 21.13 (10-01-2005) 1042 BNCHG Filing Requirement Input 21.7.6. (2) Input a 0 to delete an existing 990-T filing requirement.13.Assigning Employer Identification Numbers (EINs) 21.7.7. Note: A Form 5227 filing requirement can only be input using EOCHG. (2) Input a 0 to delete an existing Form 5227 filing requirement.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .7. (2) The table below identifies valid BNCHG input codes for a 1042 filing requirement.6.19 Cat.6.13 page 193 (1) A 1042 filing requirement indicates that the taxpayer is required to file an Annual Withholding Tax Return for U. (2) Input a 0 to delete an existing 990 filing requirement. (2) The table below identifies valid BNCHG input codes for a 706GS(D) filing requirement.6.14 (10-01-2005) 5227 BNCHG Filing Requirement Input (1) A 5227 filing requirement indicates that the taxpayer is required to file a Split Interest Trust Information Return. as well as any additional BNCHG input requirements.7.7.15 (10-01-2005) 990 BNCHG Filing Requirement Input (1) A 990 filing requirement indicates that the taxpayer is required to file a Return of Organization Exempt From Income Tax.7.13.S.16 (11-30-2007) 1120-C BNCHG Filing Requirement Input (1) Form 1120-C.7.7.13.19 (10-01-2005) 706GS(D) BNCHG Filing Requirement Input (1) A Form 706GS(D) filing requirement indicates that the taxpayer is required to file a Generation Skipping Transfer Tax Return for Distributions .6.13.7.7. 21. U.18 (10-01-2005) 990-PF BNCHG Filing Requirement Input (1) A Form 990-PF filing requirement indicates that the taxpayer is required to file a Return of Private Foundation.13. 21. Form 1120-C replaced Form 990-C effective January 1. 2007.6. 21. Filing Requirement Delete existing Form 1042 filing requirement Form 1042 required BNCHG Input Code 0 1 21.13. Note: A Form 990-PF filing requirement can only be input using EOCHG.6. is filed by any corporation operating on a cooperative basis under IRC § 1381 (including farmers’ cooperatives under section 521 whether or not it has taxable income) and allocating amounts to patrons on the basis of business done with or for such patrons.7. Income Tax Return for Cooperative Associations. No. Note: A Form 990 filing requirement can only be input using EOCHG.7.7.7. Source Income of Foreign Persons.13. (2) Input a 0 to delete an existing 990-PF filing requirement. Letter 139C.6.page 194 21.7. EIN Assigned in Error.7. Letter 135C. EIN Application Requested/Received.7. and • It is necessary to correspond with a taxpayer about the account Then send Letter 45C. 21.13.7. Filing Requirement Delete existing Form 706GS(T) filing requirement Form 706GS(T) required. Letter 147C. If A Form SS-4 is missing information necessary for processing A third party requests information. POA Needed to Furnish Information.13. 940. 32186R (10-01-2010) Any line marked with a # is for Official Use Only .7 Business Tax Returns and Non-Master File Accounts Filing Requirement Delete existing Form 706GS(D) filing requirement Form 706GS(D) required BNCHG Input Code 0 Other BNCHG Input Requirements N/A 1 If the input is to a BMF SSN account.13. 720. or a change to an account without the proper authorization Duplicate EINs are assigned to the same account • An EIN has already been assigned.7 (10-01-2006) Letters Sent to Taxpayers (1) A 1 must be input in the not required field when establishing an entity with no filing requirements on the BMF (using TC 000). the Master File Tax (MFT) code must be 78. and/or 943 can be present.7. 21.20 Internal Revenue Manual Cat. 941.7.6.20 (10-01-2005) 706GS(T) BNCHG Filing Requirement Input (1) A Form 706GS(T) filing requirement indicates that the taxpayer is required to file a Generation Skipping Transfer Tax Return for Terminations . BNCHG Input Code 0 Other BNCHG Input Requirements N/A 1 Only filing requirements 1041. No.21 (10-01-2005) BNCHG Filing “Not Required” Input 21. (2) The table below identifies valid BNCHG input codes for a 706GS(T) filing requirement. EIN Previously Assigned. (1) The table below describes common situations that can require a letter to be sent to a taxpayer. as well as any additional BNCHG input requirements.6. 21.7.7.13. Address change acknowledgement 21.Assigning Employer Identification Numbers (EINs) If An EIN consolidated list has been validated Primary Name line ha been changed Note: Primary Name line changes can only be made by the BMF Entity function An entity is no longer doing business and requests cancellation of an EIN An address needs to be changed but no formal request has been received (for example. Conditions for issuance of the various CP 575 notices are listed in the table below: Cat.7. Primary Name Line Changes. Address Change Acknowledged. Letter 252C.13. Interim Letter Letter 86C. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. Letter 2475C.7. mail to the taxpayer has been returned undeliverable) If a taxpayer request requires further research. EIN Block Assignment for Trusts and Estates.13 Then send page 195 Letter 225C.7. Note: The CP 575 notices were revised on April 21.8 (07-19-2010) Computer-Generated Notices to Taxpayers (1) The table below identifies EIN notices that are generated by the ERAS (EIN Research and Assignment System) when a new EIN is assigned.7. 2008.8 .7. Address Change Request. Letter 104C. Final Return Requested. Referring Taxpayer Inquiry/Forms to Another Office. No. Letter 696C. or must be forwarded to another function for processing Referring Taxpayer Inquiry 21. Some of the text was revised in each of the notices and two additional notices ( CP 575G and CP 575H) were added.13. Letter 2645C. 943. there are one or two name lines. 941. there are one or two name lines. or 1120. CP 575B CP 575C CP 575D CP 575E CP 575F CP 575G CP 575H CP575I 21. 945.7.13. 720. Notice of New Employer Identification Number Assigned for BMF accounts that have one or two name lines and have filing requirements other than 940.) Notice of New Employer Identification Number Assigned to a Household Employer with one name line. CT-1.) Identical to the CP 575B. (Generated when the same conditions are present. 945. except the account has three or more name lines. • The entity is not a sole proprietor. 944. 943. CT-1. or 1120. 1042.) The CP 575E generates when no filing requirements are present. Identical to the CP 575A. 941.8 Internal Revenue Manual Cat. (Generated when the same conditions are present except the account has three or more name lines.7. 1042. 720. or household employer. single member limited liability company. 944. Notice of New Employer Identification Number Assigned.page 196 21.7 Business Tax Returns and Non-Master File Accounts CP# CP 209 CP 575A Description EIN Assigned in Error Notice of New Employer Identification Number Assigned for BMF/EPMF accounts that have one or two name lines and any of the following filing requirements are present: 940. The notice contains language that is appropriate for non-profit organizations. No. This notice generates for non profit organizations when there are three or more name lines. (Generated when the same conditions are present except the account has three or more name lines. 32186R (10-01-2010) Any line marked with a # is for Official Use Only . Generates when no filing requirements are present. and any of the following are true: • A foreign address is present • The entity is a sole proprietor • The entity is a single member limited liability company Identical to the CP 575G. and: • A foreign address is not present. 7. Notice of New Employer Identification Number Assigned from form with no EIN on it Notice of New Employer Identification Number Assigned Supplemental Group Information (SGRI) with no EIN Change in Organization for business. Notice of New Employer Identification Number Assigned Notice of Plan Sponsor on the Form 5500 series returns and business tax returns Employer Identification Number (EIN) Assigned Notice of Plan Sponsor on the Form 5500 series returns and business tax returns Employer Identification Number (EIN) Assigned Notice of Plan Sponsor on the Form 5500 series returns and business tax returns Employer Identification Number (EIN) Assigned Notice of Plan Sponsor on the Form 5500 series returns and business tax returns Employer Identification Number (EIN) Assigned Notice of Employer Identification Number (EIN) Assigned to the Plan Sponsor/Employer Notice of Plan Administrator Employer Identification Number (AIN) Assigned Notice of Plan Administrator Employer Identification Number (AIN) Assigned Notice of Employer Identification Number assigned for an Employee Benefit Trust Notice of Employer Identification Number assigned for an Employee Benefit Trust CP 576A CP 576C CP 577 CP 580A CP 580B CP 580C CP 580D CP 581 CP 582A CP 582B CP 583A CP 583B 21.7.7.13. additional stuffers are (10-01-2009) included when the CP 57X or 58X notice is mailed to the taxpayer.Assigning Employer Identification Numbers (EINs) CP# CP575J 21. No.13.9 (1) Depending on the filing requirements established.7.7. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual 21. The stuffers Additional Information include: Sent to Taxpayers When an EIN is Assigned Cat.13 page 197 Description Notice of New Employer Identification Number Assigned to a Household Employer with two or more name lines.9 . No. 21.13.7.page 198 21. (3) Filers who have open filing requirements. Section 1. unless they have a RAF indicator or filed their Forms W-2/W-3 electronically with SSA. Publication 15. EFTPS (if the taxpayer has filing requirements which may require tax deposits) (2) Additionally.7.10 Internal Revenue Manual Cat.7.10 (1) For a complete glossary of IRS abbreviations and acronyms. (10-01-2007) Glossary of IRS Abbreviations/Acronyms 21. unless the taxpayer claims they did not receive them and their EIN has posted to Master File. see Document 6209. Employer’s Tax Guide. receive the publications below.7 Business Tax Returns and Non-Master File Accounts • One Form 8109-B. and have indicated they have employees.13. IRS Processing Codes and Information. • Publication 51 (Circular A for Agricultural Employees) • Publication 393 (Employment Tax Forms). 32186R (10-01-2010) Any line marked with a # is for Official Use Only . and • Publication 2184 (Alternative Ways to Get Tax Forms) (4) Do not send out the above mentioned publications. Federal Tax Deposit Coupon (if the taxpayer has filing requirements which may require tax deposits) • Publication 4248. is mailed to those taxpayers who have employment tax filing requirements.7.(Circular E). ... REASON-APPLIED>....13 page 199 ESIGN ..13-1 (10-01-2007) ESIGN Fields on IDRS 21. 940>.. PRIMARY-NAME> CONTINUATION-OF-PRIMARY-NAME>] SORT-NAME> CARE-OF-NAME>% FOREIGN-STREET-ADDRESS> MAIL-STREET-OR-FOREIGN-CITY-ZIP> MAIL-CITY-STATE-ZIP-OR-FOREIGN-COUNTRY> LOCATION-STREET-ADDRESS> LOCATION-CITY-STATE>ZIP> 941>. PRIN-REMARKS> < REASON-APPL-MSG> PRIN-MDSE-SOLD-SERVICE> < REMARKS> Cat.. BUSINESSOPERATIONAL-DATE>MMYYYY WAGES-PAID-DATE>MMYYYY DUPLICATE-ADDRESS>N EMPLOYEES>..........13-1 . BUSINESS-LOC-COUNTY> < BUSINESS-LOC-STATE>. 8804>.7.-. FYM>.. 32186R (10-01-2010) Any line marked with a # is for Official Use Only Internal Revenue Manual Exhibit 21...-.. TYPE-OF-ENTITY>.7.... PRIOR-EIN>N PRIOR-EIN>. NAME-CTRL>. 1041>. RETURN-ID>. SSN-ITIN-EIN>.. 1066>... 1042>.Assigning Employer Identification Numbers (EINs) Exhibit 21. POL-ORG>. NONRESIDENT-ALIEN>MMYYYY RRB-NUM>. FTD-SUPPRESS-IND>..00 APPLLCTN-CASE-IDENTIFIER>. 1065>... MASTER-FILE-IND>. 720>. SOLE-PROPTR-SSN>.. 943>. EMPLYMNT-CD>....... PRIN-CKBX>. PH>... 944>. No. TYPE-OF-ENTITY-REMARKS> < LLC-IND>. 11C>.. 945>.. NOTICE-INFO-CD>. LOC-CD>...7.. 1120>...-......... 730>.... XREF-TIN-TYPE>...... 2290>.... RETURN-ID-TAX-PERIOD>MMYYYY PLAN-NUM>..... CT-1>...
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